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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, at the stage of considering discharge or framing of charge, the materials disclosed a sufficient ground for proceeding against the accused, or merely a strong suspicion short of a prima facie case.
Analysis: At the stage governed by Sections 227 and 228 of the Code of Criminal Procedure, 1973, the Court is not required to weigh the evidence meticulously or decide whether conviction is certain. The materials are to be seen only to determine whether, if accepted at face value, they disclose grounds for presuming that the accused has committed an offence. If the evidence proposed by the prosecution, even if unchallenged, cannot make out the offence, discharge is justified. But where the materials raise strong suspicion and support a prima facie case, the proper course is to frame a charge. The trial court and the High Court had approached the matter as if the evidence had to satisfy the standard applicable at the end of the trial, which was not correct.
Conclusion: The orders directing discharge were erroneous, and the respondent should face trial on appropriate charges.