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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 the Court should interfere at the threshold with criminal proceedings under Sections 138 and 141 of the Negotiable Instruments Act, 1881, and whether personal attendance of the accused could be dispensed with under Section 205 of the Code of Criminal Procedure, 1973.
Analysis: The challenge to the complaint required examination of whether the ingredients of the offences were established, which the Court held could be effectively determined only on evidence. On that basis, the Court declined to entertain the petition at that stage. At the same time, the Court noted the request regarding appearance and directed that, if an application under Section 205 of the Code of Criminal Procedure, 1973 is made, the trial court should consider dispensing with personal attendance, subject to appropriate terms and conditions.
Conclusion: The threshold challenge to the proceedings was not accepted, while liberty was granted to seek dispensation of personal attendance before the trial court.