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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 filed before expiry of 15 days from the date of notice is liable to be dismissed as premature, and whether the bar in the proviso concerns filing of the complaint or only taking cognizance.
Analysis: The filing of a complaint and taking cognizance are distinct stages. Under Section 138, the statutory embargo operates on taking cognizance before the cause of action arises on expiry of 15 days from service of notice, not on the mere presentation of the complaint. If a complaint is lodged earlier, it does not become incompetent merely for that reason, and the court may await the accrual of cause of action before proceeding. In the present matter, although the complaint had been filed before expiry of 15 days, cognizance was taken much later, after the statutory period had run out.
Conclusion: The complaint was not liable to be dismissed as premature solely because it had been filed before expiry of 15 days from notice. The revisional order setting aside the Magistrate's order was unsustainable and was quashed, with restoration of the summoning order.