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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 conviction under Section 21(c) of the Narcotic Drugs and Psychotropic Substances Act, 1985 could be sustained when the complainant himself substantially conducted the investigation, including arrest, seizure, sampling and examination of witnesses.
Analysis: The evidence showed that the informant who lodged the report also apprehended the accused, prepared the seizure list, took samples of the seized articles, and examined the seizure witnesses and the accused, while the formal investigating officer only sent the samples for forensic examination and submitted the charge-sheet. Relying on the settled principle that investigation should be conducted by a person other than the complainant to ensure a fair and impartial inquiry, the Court held that such conduct created serious infirmity and vitiated the proceeding. The contradictions in the evidence on the place and manner of arrest further reinforced the doubt about the prosecution case.
Conclusion: The conviction and sentence could not be sustained and were set aside; the appellant was entitled to acquittal.