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.
Power to arrest: Commissioner-authorised State tax officers may detain suspects with prescribed bail and magistrate production safeguards. Power to arrest for specified offences is conferred by the Commissioner's order authorising any State tax officer to arrest a person believed to have committed offences under section 132. After arrest the authorised officer must inform the person of the grounds and produce them before a Magistrate within twenty-four hours. Subject to the Code of Criminal Procedure, arrested persons for bailable or non-cognizable offences shall be admitted to bail or forwarded to Magistrate custody, and the Deputy Commissioner or Assistant Commissioner has powers akin to an officer-in-charge for bail or release purposes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to arrest: Commissioner-authorised State tax officers may detain suspects with prescribed bail and magistrate production safeguards.
Power to arrest for specified offences is conferred by the Commissioner's order authorising any State tax officer to arrest a person believed to have committed offences under section 132. After arrest the authorised officer must inform the person of the grounds and produce them before a Magistrate within twenty-four hours. Subject to the Code of Criminal Procedure, arrested persons for bailable or non-cognizable offences shall be admitted to bail or forwarded to Magistrate custody, and the Deputy Commissioner or Assistant Commissioner has powers akin to an officer-in-charge for bail or release purposes.
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