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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 was justified in cancelling bail already granted to the appellant, and whether such cancellation was sustainable in the absence of cogent and overwhelming circumstances or supervening factors.
Analysis: The distinction between rejection of bail at the initial stage and cancellation of bail already granted is material. Bail once granted is not to be cancelled mechanically; cancellation requires very cogent and overwhelming circumstances showing interference with the administration of justice, evasion of justice, abuse of the concession, absconding, or other supervening circumstances rendering continued liberty inconsistent with a fair trial. The High Court overlooked these principles and cancelled the bail in a mechanical manner.
Conclusion: The cancellation of bail was unsustainable and was set aside. The order granting bail was restored.
Final Conclusion: The appellant succeeded, and the bail granted by the Sessions Court stood revived, with the trial directed to proceed expeditiously.
Ratio Decidendi: Bail already granted can be cancelled only on cogent, overwhelming, and supervening circumstances showing misuse of liberty or necessity to protect the due course of justice; it cannot be withdrawn mechanically merely on reconsideration of the merits.