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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, filed before expiry of the 15-day period under proviso (c) can be acted upon or sustained if that period expires before cognizance or trial.
Analysis: The offence under Section 138 is complete only when the drawer fails to pay the cheque amount within 15 days of receipt of the statutory notice. Section 142 permits cognizance only on a written complaint by the payee disclosing an offence under Section 138. A complaint presented before the offence is complete does not satisfy the statutory ingredients on its face and is not a valid complaint in law. The Magistrate can take cognizance only if the complaint itself contains facts constituting the offence; later expiry of time does not cure the defect where no further written complaint is filed.
Conclusion: A premature complaint under Section 138 cannot be proceeded with merely because the 15-day period expires later; the complaint was invalid and the appeal failed.