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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 criminal proceedings under the Narcotic Drugs and Psychotropic Substances Act, 1985 could be quashed on the ground that the material allegedly involved was not included as a psychotropic substance on the date of the alleged offence.
Analysis: The application invoked the inherent jurisdiction of the Court for quashing the proceedings arising out of offences under the Narcotic Drugs and Psychotropic Substances Act, 1985 and the Indian Penal Code. The decisive question was whether "Khat Leaves" had already been notified as a psychotropic substance when the prosecution was launched. The record showed that Catha Edulis was brought within the notified list only by Notification No. S.O. 821(E) dated 27th February, 2018, whereas the alleged offence predated that notification. In view of that position, the prosecution could not be sustained for an act which was not covered by the statutory notification at the relevant time.
Conclusion: The proceedings were quashed and the applicants were not liable to be prosecuted for the alleged offence on the stated facts.