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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 cash surety condition imposed while granting statutory bail could be set aside as onerous and preventing the petitioners from enjoying the benefit of bail.
Analysis: Statutory bail had already been granted, but the petitioners could not be released because they were unable to comply with the cash deposit condition. The Court applied the principle that the indefeasible right under Section 167(2) of the Code of Criminal Procedure, 1973 cannot be defeated by imposing conditions that are so burdensome that they effectively nullify the grant of bail. The Court also took note of the inability to furnish cash in the prevailing circumstances and accepted that a less onerous mode of securing appearance could be substituted.
Conclusion: The cash deposit condition was set aside, and the petitioners were permitted to be released on bail on executing their own bond and furnishing alternative sureties within the time specified.