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AI Drafter ✕

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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        GST

        2019 (7) TMI 1386 - HC - GST

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        Interim release of seized goods under GST was granted on a strong prima facie case and partial tax payment. Goods and conveyance seized during transit in alleged GST violation under sections 129 and 130 were ordered to be released on an interim basis pending ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Interim release of seized goods under GST was granted on a strong prima facie case and partial tax payment.

                            Goods and conveyance seized during transit in alleged GST violation under sections 129 and 130 were ordered to be released on an interim basis pending final adjudication of the writ petition. The court found a strong prima facie case for interim protection and noted that the applicant had already deposited an amount towards tax and penalty. In these circumstances, immediate release of the goods was considered appropriate as interim relief.


                            Issues: Whether, pending consideration of the writ petition, interim release of the detained goods was warranted in proceedings concerning alleged violation of the GST law under sections 129 and 130.

                            Analysis: The writ applicant was shown to have made out a strong prima facie case for interim protection. The goods and conveyance had been seized during transit, and the applicant had already deposited an amount towards tax and penalty. In these circumstances, the request for immediate release of the goods was considered appropriate pending final adjudication of the petition.

                            Conclusion: Interim release of the goods was granted.

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