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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 High Court could discharge the accused by appreciating and weighing the statements collected during investigation at the stage of consideration of discharge.
Analysis: At the stage of discharge, the court is required to form only a limited judicial assessment whether the material placed by the prosecution discloses a prima facie case. The material may be sifted and weighed only for that limited purpose, but the court cannot undertake a detailed appreciation of evidence, resolve rival versions on trustworthiness, or prefer one set of statements over another before trial. Where the evidence is yet to be tested by cross-examination, competing versions cannot be conclusively assessed and the question whether the accused should face trial must be determined on the basis of the prosecution material as it stands.
Conclusion: The High Court erred in undertaking appreciation of evidence at the discharge stage, and its order discharging the accused was premature and unsustainable.
Final Conclusion: The order of discharge was set aside and the matter was restored to proceed in accordance with law at trial.
Ratio Decidendi: At the stage of discharge, the court may only determine whether the prosecution material discloses a prima facie case and cannot conduct a full appreciation of evidence or choose between rival factual versions before trial.