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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: (i) Whether the High Court, in exercise of writ jurisdiction, could quash the sanction for prosecution and the order taking cognizance at the pre-trial stage by scrutinising the materials and assessing whether the allegations under TADA were made out. (ii) Whether the sanction order was invalid for alleged non-application of mind, absence of reasons, omission to mention breakdown of law and order, and failure to refer to conspiracy.
Issue (i): Whether the High Court, in exercise of writ jurisdiction, could quash the sanction for prosecution and the order taking cognizance at the pre-trial stage by scrutinising the materials and assessing whether the allegations under TADA were made out.
Analysis: The settled rule applied was that writ interference at the stage of sanction or cognizance is confined to extreme cases where the allegations, even if accepted in full, ex facie do not disclose an offence. Where the matter is debatable, the accused must ordinarily pursue the statutory course before the Designated Court and, if necessary, the appeal provided by the special law. The High Court cannot conduct a laboured pre-trial evaluation of the police papers, affidavits, confessions, and surrounding circumstances as though it were deciding guilt. The material in the charge-sheet and accompanying documents could be examined only to see whether an offence was disclosed, not to weigh its probative value.
Conclusion: The High Court was not justified in quashing the sanction and the cognizance order under Article 226; its interference was beyond jurisdiction and is set aside.
Issue (ii): Whether the sanction order was invalid for alleged non-application of mind, absence of reasons, omission to mention breakdown of law and order, and failure to refer to conspiracy.
Analysis: A sanction order is not required to be drafted in any particular form, and the existence of reasons on the face of the order is not indispensable where the record shows that the sanctioning authority considered the relevant material. The Court held that the sanctioning authority had examined the case diary, witness statements, confessions, seizure lists, and expert opinions, and that the challenge based on absence of reasons or supposed non-application of mind could not be decided by the writ court as if on trial. The alleged omissions regarding breakdown of law enforcement machinery and specific mention of conspiracy did not invalidate the sanction, because the material disclosed the ingredients of the offences and the issue whether the acts amounted to terrorist or disruptive activity was a matter for trial.
Conclusion: The sanction was valid and did not suffer from the alleged legal infirmities.
Final Conclusion: The criminal appeals succeeded, the High Court judgment was set aside, and the Designated Court was directed to proceed with the case in accordance with law.
Ratio Decidendi: In proceedings under a special criminal statute, writ jurisdiction cannot be used to conduct a pre-trial appreciation of evidence; unless the allegations taken at face value do not disclose an offence, questions touching sanction, cognizance, and the sufficiency of material must be left to the trial forum.