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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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Natural justice in Section 74 adjudication requires personal hearing before adverse order; assessment set aside and remitted.

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Full Text of the Document

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....Adjudication under Section 74 was vitiated by breach of natural justice because no personal hearing was afforded before an adverse order, even though replies had been filed. Applying the principle that a hearing must precede prejudicial adjudication, the HC set aside the assessment order without examining the merits and permitted the petitioners to file a fresh reply. The matter was remitted to the adjudicating authority to conclude the proceedings afresh after granting personal hearing and then pass a fresh order in accordance with law.....