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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 sentence order required modification by reducing only the default sentence for non-payment of fine while leaving the minimum substantive sentence and fine intact.
Analysis: The conviction under the Narcotic Drugs and Psychotropic Substances Act, 1985 was not challenged and stood affirmed. On sentence, the substantive imprisonment and fine could not be reduced as both were the minimum prescribed. However, considering the period already undergone and the relevant sentencing power, the default sentence for non-payment of fine was liable to be reassessed.
Conclusion: The sentence order was modified only to the extent that the default sentence for non-payment of fine was reduced to simple imprisonment for one month each under both offences, while the remaining terms of sentence were maintained.