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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 warrant issued under Section 70(2) of the Code of Criminal Procedure, 1973 could be converted into a bailable warrant or otherwise recalled or modified, and whether the embargo under Section 362 of the Code of Criminal Procedure, 1973 prevented such modification in proceedings arising under the Prevention of Money-Laundering Act, 2002.
Analysis: The Court noted that Section 362 of the Code of Criminal Procedure, 1973 bars alteration or review of a judgment or order save for clerical or arithmetical mistakes. It further held that the scheme of Sections 45 and 71 of the Prevention of Money-Laundering Act, 2002 gives the special statute overriding effect and that the bail-related provisions of the general criminal procedure law do not assist the petitioners in the manner sought. The request was, in substance, a prayer to vary the earlier order and to secure relief inconsistent with the statutory framework governing the proceedings.
Conclusion: The prayer for converting or recalling the warrant was rejected and the petition was dismissed.
Ratio Decidendi: An order cannot be reviewed or altered under Section 362 of the Code of Criminal Procedure, 1973 except to correct clerical or arithmetical errors, and where the special statute contains an overriding bail regime, the general procedural provisions cannot be invoked to secure a contrary result.