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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 complaint under Section 138 of the Negotiable Instruments Act, 1881 could be dismissed for want of prosecution without issuing notice to the complainant and without considering the requirements of Section 256 of the Code of Criminal Procedure, 1973.
Analysis: The complaint had been dismissed on the complainant's non-appearance through her attorney, though the complainant herself had not been issued notice. The dismissal was held to be unduly technical and contrary to the preference that cheque dishonour complaints be decided on merits. The Court noted that Section 256 of the Code of Criminal Procedure, 1973 governs non-appearance of the complainant and empowers the Magistrate to acquit the accused only in accordance with that provision and by exercising judicial discretion. As no order of acquittal had been passed and the circumstances did not justify dismissal for default, the impugned order could not be sustained.
Conclusion: The dismissal of the complaint for want of prosecution was held unsustainable and was set aside in favour of the petitioner.