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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 criminal proceedings should be quashed in exercise of inherent powers in the peculiar facts and circumstances of the case.
Analysis: There was an inordinate and unexplained delay after the raid before further prosecutorial action was taken. The Public Prosecutor had consistently opined that the case was not fit for criminal prosecution, and the Revenue Commissioner had initially refused sanction. The prosecution had remained pending for a very long period, and continuing it at that stage was considered unjust and oppressive.
Conclusion: The criminal prosecution and the proceedings before the Special Judge were quashed.
Ratio Decidendi: Inherent powers may be exercised to quash criminal proceedings where the long, unexplained delay and the surrounding circumstances make continuation of the prosecution unjust and an abuse of process.