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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 a complaint under Section 138 of the Negotiable Instruments Act, 1881, dismissed in default for non-appearance of the complainant, could be restored by the High Court in exercise of inherent jurisdiction under Section 482 of the Code of Criminal Procedure, 1973.
Analysis: The complaint had been dismissed after the accused had already been declared a proclaimed offender under Sections 82 and 83 of the Code of Criminal Procedure, 1973, and the record showed that the accused was evading service and had not been produced despite repeated process. The absence of the complainant on the relevant date was held not to be intentional, and the consequence of dismissal operated harshly against the complainant rather than advancing the cause of justice. In these circumstances, the High Court found that interference was warranted and that restoration of the complaint was justified.
Conclusion: The dismissal order was set aside and the complaint was restored to its original number.