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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 could be dismissed as premature before the cause of action had accrued.
Analysis: The complaint had been rejected solely on the ground that it was filed before expiry of the stipulated period. The Court held that the complaint itself was not liable to be thrown out in such a manner, because the proper course was to await maturity of the cause of action and take cognizance only after the statutory period had elapsed. A complaint filed earlier could be considered once the legal requirements were complete, rather than being dismissed outright at the threshold.
Conclusion: The complaint should not have been dismissed as premature, and the matter was required to be proceeded with afresh on merits.