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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 prosecution proved beyond doubt that the seized material was kept in proper custody and was the same article sent for chemical examination so as to sustain the conviction under the Narcotic Drugs and Psychotropic Substance Act, 1985.
Analysis: The seizure was followed by unexplained delay in production before the court, and the evidence did not establish who kept the article, whether it remained sealed, or how it was preserved till dispatch for chemical examination. The record disclosed a serious gap in the chain of custody, with discrepant and unconvincing evidence from the concerned officers. In such a prosecution, the court must be satisfied that the very article seized was the one analysed, and the absence of a reliable missing link makes the proof insufficient.
Conclusion: The conviction could not be sustained because the prosecution failed to prove with satisfactory evidence that the seized article sent for chemical analysis was the same article recovered from the appellant.
Ratio Decidendi: In prosecutions under the Narcotic Drugs and Psychotropic Substances Act, the prosecution must establish an unbroken and reliable chain of custody for the seized substance; failure to prove that the sample analysed was the very article seized is fatal to the conviction.