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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 bail granted under Section 436 of the Code of Criminal Procedure could be sustained when the remand report showed that the accused was booked for a non-bailable offence under the Customs Act and no notice was issued to the prosecution.
Analysis: The bail order was passed on the mistaken premise that the offence was bailable. The remand report, however, showed that the accusation was under Section 135(1)(C) of the Customs Act, which is non-bailable. In that situation, notice to the prosecution was necessary before granting bail, and the trial court had proceeded without considering the remand report.
Conclusion: The bail order could not be sustained and was set aside in favour of the Revenue.
Final Conclusion: The challenge to the bail order succeeded, and the accused was required to proceed before the trial court in accordance with law.
Ratio Decidendi: Bail granted on the assumption that the offence is bailable cannot stand where the record shows a non-bailable offence and the prosecution was not heard before the order was passed.