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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 service of notice under the proviso to Section 138 of the Negotiable Instruments Act, 1881 is mandatory and whether, in the absence of averments that the accused was responsible for the postal endorsement of non-service, cognizance of the complaint could be sustained.
Analysis: The order noted the earlier view that non-service of notice by itself should not defeat prosecution where service is evaded or falsely avoided, and that such questions may require evidence. It further observed that the earlier decision had not considered the presumption arising from official acts under Section 114 of the Evidence Act, which is rebuttable but may require proper averments in the complaint to be displaced at the threshold. In view of this unresolved aspect, the order held that the matter warranted consideration by a larger Bench.
Conclusion: The question was not finally decided on merits and was referred for consideration by a larger Bench.