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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 safe custody of the seized opium sample and that the seal remained intact until the sample reached the forensic science laboratory.
Analysis: The evidence of the seizing officer and the malkhana in-charge was examined to ascertain whether the sample, after seizure and sealing, remained untampered with during transit to the forensic science laboratory. The Court found that it was not possible to hold on the evidence that the seal allegedly affixed at the time of seizure remained intact throughout. As intact sealing and safe transmission of the sample are mandatory to prove that the seized substance was in fact a prohibited drug, the prosecution's failure on this aspect was fatal.
Conclusion: The prosecution failed to establish the mandatory chain of custody and intact seal, so the conviction could not be sustained.