Just a moment...
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. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the interim order staying further criminal proceedings and investigation in proceedings under Article 226 of the Constitution read with Section 482 of the Code of Criminal Procedure, 1973 was liable to be set aside.
Analysis: The proceedings arose from a challenge to criminal investigations, and the High Court had again granted interim relief staying further investigation despite an earlier order of the Supreme Court setting aside similar interim protection. The Supreme Court noted that the principles laid down in Neeharika Infrastructure require extreme caution before staying an investigation, and that such restraint is justified only in the rarest of rare cases. The Court held that the High Court had not properly appreciated those principles and had erred in granting the same interim protection again, which was contrary to the earlier directions in the very same criminal matters.
Conclusion: The interim order staying investigation and further criminal proceedings was set aside, and the appeals were allowed.
Ratio Decidendi: A court should not stay a criminal investigation in proceedings under Article 226 or Section 482 of the Code of Criminal Procedure, 1973 except in the rarest of rare cases, and any interim protection inconsistent with that standard is liable to be vacated.