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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 High Court could initiate proceedings under Section 340 of the Code of Criminal Procedure, 1973 and direct filing of a complaint for offences under the Indian Penal Code without first satisfying the statutory preconditions and recording the requisite opinion.
Analysis: Proceedings under Section 340 are governed by the twin requirements that the materials must disclose a prima facie case for an offence covered by Section 195(1)(b)(i) of the Code and that it must be expedient in the interests of justice to inquire into the alleged offence. The formation of opinion is mandatory, while a preliminary inquiry is permissible but not compulsory. Even where false or contradictory statements are alleged, the Court must assess whether the alleged conduct has a real impact on the administration of justice and whether a complaint is warranted in the facts of the case. The impugned order did not reflect compliance with these requirements before directing the Registrar to lodge a complaint.
Conclusion: The initiation of proceedings under Section 340 of the Code was unsustainable and was set aside.