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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 prosecution could be permitted to draw a second sample from the seized contraband merely because it was dissatisfied with the earlier laboratory report, and whether the order allowing such re-sampling was liable to be quashed.
Analysis: The NDPS Act does not permit re-sampling or re-testing as a matter of course. Such a course can be allowed only in extremely exceptional circumstances supported by cogent reasons, and not merely because the prosecution is dissatisfied with the first report. In the absence of any compelling circumstance showing loss, damage, tampering, or other exceptional necessity, the request for a fresh sample from the bulk contraband could not be sustained.
Conclusion: The order permitting drawing of a second sample was unsustainable and was set aside, in favour of the petitioner.