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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 detention order was vitiated because one of the grounds supplied for detention was extraneous and not legally sufficient to justify detention.
Analysis: The detention was founded on multiple grounds, but Ground No. 1 did not satisfy the ingredients of extortion as defined in the penal law, because it did not allege that the petitioner had intentionally put any person in fear of injury. Since the ground did not fall within any of the statutory bases for detention and was extraneous to the lawful exercise of power, it could not support the order. The existence of even one extraneous ground was held to be enough to vitiate the detention order, particularly where there was nothing to show that the authority would have passed the order without being influenced by that ground.
Conclusion: The detention order was invalid and liable to be quashed.
Final Conclusion: The petitioner was entitled to release because the preventive detention order could not stand once an extraneous ground formed part of the basis of detention.
Ratio Decidendi: A preventive detention order is vitiated if even one of the grounds on which it is based is extraneous and not legally sustainable, where that ground may have influenced the detaining authority's satisfaction.