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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 Supreme Court should interfere under Article 136 with the High Court's order under Section 340(1) of the Code of Criminal Procedure, 1973 directing a complaint for an offence under Section 193 of the Indian Penal Code, 1860.
Analysis: The Court held that proceedings under Section 340(1) are confined to deciding whether the materials before the court disclose a prima facie case for the specified offence and whether it is expedient in the interests of justice to direct prosecution. Such an order is made at a preliminary stage and does not determine guilt. The accused retains a full opportunity in the criminal trial to contest the charge and establish innocence. Interference under Article 136 is therefore warranted only where the High Court's view is manifestly perverse, grossly erroneous, or plainly unjust, and not merely because another view is possible.
Conclusion: The High Court's order directing a complaint was upheld and the appeal was dismissed.