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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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2026 (4) TMI 613

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....ng for the Respondent. 2. This Appeal has been filed against the order dated 21/01/2026 passed by National Company Law Tribunal, New Delhi, Court-III in I.A. 189/2026. Adjudicating Authority by the impugned order has dismissed the Application as not maintainable, aggrieved by the said order, this Appeal has been filed. 3. The Appellants claim to be allottees of real estate project, with respect to which Resolution Plan was approved in the Corporate Insolvency Resolution Process on 13/12/2021. 4. The CIRP, against the Corporate Debtor has commenced on 30/09/2019. As per the Resolution Plan, the Successful Resolution Applicant was to approach the Lucknow Development Authority for sanction of the map, which sanction was granted on 03/....

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.... 9. Ld. Counsel for Respondent raised an objection to the maintainability of the Appeal as well as the maintainability of the Application before the NCLAT. It is submitted that the order, which was challenged was order passed by Lucknow Development Authority sanctioning the map dated 03/05/2025 under Uttar Pradesh Planning and Development Act, 1973, which order could not have been made subject to consideration of the NCLAT. 10. Ld. Counsel for Appellant submitted that the Application was fully maintainable before the NCLT since the sanctioned Plan was in violation of the approved Resolution Plan and it violated different clauses of the Plan and also further violated the approval of RERA Act, 2016 since the approval of the RWA was not ob....

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....of Lucknow Development Authority under Uttar Pradesh Urban Planning and Development Act, 1973 cannot be made subject matter of challenge before the NCLT. 19. The said decision in exercise of Statutory jurisdiction of Lucknow Development Authority can be subjected to challenge only in accordance with the provisions of Uttar Pradesh Urban Planning and Development Act, 1973. 20. It is not disputed that the State Government has power of revision against any order passed by the Lucknow Development Authority. 21. The submission of the Appellant that the case is fully covered by Paragraph 69 of the Judgement of Gujarat Urja Vikas Nigam Limited also need to be considered. 22. In Paragraph 69 of the Judgement following was laid down by t....