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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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Issues: Whether the High Court could exercise inherent powers under Section 482 of the Code of Criminal Procedure, 1973 to quash prosecutions pending before a Metropolitan Magistrate in another State and not subordinate to it.
Analysis: The inherent power preserved by Section 482 is confined to making orders necessary to give effect to orders under the Code, prevent abuse of process, or secure the ends of justice, but it does not extend to proceedings before a court that is not subordinate to the High Court. Decisions relating to territorial jurisdiction on the basis of cause of action under Article 226 are not applicable to the exercise of supervisory or inherent criminal jurisdiction over subordinate courts. The question whether the prosecutions should be quashed on merits was held to be one for the court having jurisdiction.
Conclusion: The High Court had no jurisdiction to entertain the petitions under Section 482, and the petitions were directed to be returned for presentation before the proper court.