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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, while maintaining the conviction under the Narcotic Drugs and Psychotropic Substances Act, the sentence of rigorous imprisonment and the default sentence required reduction in view of the appellant being a first-time offender, his age, and the period already undergone in custody.
Analysis: The conviction was not challenged and was therefore maintained. On sentence, the Court considered that the appellant had been in custody since 28.05.2007, was of advanced age, had no other pending criminal case, and was convicted for the first time. In these circumstances, and applying the principle that the ends of justice may be met by imposing the minimum substantive punishment in an appropriate case, the Court held that the substantive sentence warranted reduction. The fine was kept intact, but the default sentence was also moderated.
Conclusion: The substantive sentence was reduced from 15 years' rigorous imprisonment to 10 years' rigorous imprisonment for each offence, the conviction was maintained, and the default sentence was reduced from 2 years' rigorous imprisonment to 3 months' rigorous imprisonment for each default, with the default sentences directed to run consecutively.