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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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2025 (9) TMI 266

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....der in Original (O-I-O) dated 23 January 2025, inter alia, on the grounds that it was issued in breach of one of the principles of natural justice, which requires that an order must be issued by the person who has provided the hearing. 4. On 25 August 2025, after hearing learned counsel for the parties, we made the following order: "1. Ms. Pallavi Singhal, learned Counsel for the Petitioner points out that though the impugned order is appealable, this Petition is instituted because the same has been made in breach of the principles of natural justice. She points out that hearing in this matter was granted by Mr. Prasanna V. P. Additional Commissioner of Customs. However, the impugned order has been made by Ms. Hemlata Rai, Addit....

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....tisfied that there was a breach of one of the principles of natural justice referred to above and the impugned order is required to be quashed and set aside without relegating the petitioner to avail an alternate remedy under the statute. 7. Ms. Singal has relied upon the decisions in the case of Gullapalli Nageshwara Rao and Ors. Vs. Andhra Pradesh State Transport Corporation and Anr AIR 1959 SCC 308, and Rashid Javed vs. State of U.P. (2017) 7 SCC 781. These decisions hold that a person who hears must decide, and the principle that divided responsibility is destructive of the concept of judicial hearing is too fundamental a proposition to be doubted. 8. In Automotive Tyre Manufacturers Association vs. Designated Authority and Others....