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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 (11) TMI 256

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....nd has come up for hearing on four earlier occasions on 02.04.2025, 05.06.2025, 25.07.2025 and 21.08.2025. On 05.06.2025, finding that the appellant was not represented, the Registry was directed to issue notice by RPAD. On the last date of hearing, i.e., 21.08.2025, it was seen that the notice sent to the appellant has been returned with remarks 'no such person/company'. Therefore, Registry was directed to serve a notice of hearing on the appellant through the Department and the matter was adjourned to 03.11.2025. Today, the Ld. A.R has filed a letter GEXCOM/REV/MISC/1122/2024 dated 31-10-2025, digitally signed by Anirudh R Gangavaram, Assistant Commissioner (R & T), Chennai North Commissionerate, stating that on visit to the premises of t....

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....ny stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal." RULE 20 of CESTAT Procedure Rules, 1982 provide as follows:- Action on appeal for appellant's default. - Where on the day fixed for the hearing of the appeal or on any other day to which such hearing may be adjourned, the appellant does not appear when the appeal is called on for hearing, the Tribunal may, in its discretion, either dismiss the appeal for default or hear and decide it on merits : Provided that where an appea....

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....rnments, the litigants deploy all sorts of methods in protracting the litigation. It is not surprising that civil disputes drag on and on. The misplaced sympathy and indulgence by the appellate and revisional courts compound the malady further. The case in hand is a case of such misplaced sympathy. It is high time that courts become sensitive to delays in justice delivery system and realise that adjournments do dent the efficacy of the judicial process and if this menace is not controlled adequately, the litigant public may lose faith in the system sooner than later. The courts, particularly trial courts, must ensure that on every date of hearing, effective progress takes place in the suit. 16. No litigant has a right to abuse the ....

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....ffort which weakens the system and shake the faith of the common man in the justice dispensation has to be discouraged. Therefore the courts shall not grant the adjournments in routine manner and mechanically and shall not be a party to cause for delay in dispensing the justice. The courts have to be diligence and take timely action in order to usher in efficient justice dispensation system and maintain faith in rule of law...." 7. We also note that the Rule 20 of the CESTAT Procedure Rules reproduced supra, provides that if the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance when the appeal was called on for hearing can set aside the dismissal and restore the appeal. 8. W....