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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 bail conditions requiring a heavy surety and bank guarantee or FDR, imposed while granting bail under Section 167(2) of the Code of Criminal Procedure, 1973 in a GST prosecution, were onerous or arbitrary and liable to be interfered with in exercise of inherent jurisdiction under Section 482 of the Code of Criminal Procedure, 1973.
Analysis: The application was founded on the plea that the monetary conditions attached to bail were too stringent. The Court noted that the petitioner had already availed a revision before the Sessions Court but withdrew it, and that Section 482 of the Code of Criminal Procedure, 1973 is not meant to bypass the proper remedy provided by law. On merits, the Court held that the conditions were justified in view of the seriousness of the alleged economic offence, the magnitude of the alleged fraudulent input tax credit, and the need to secure attendance and prevent interference with the investigation or trial. The Court also relied on the fact that a co-accused had earlier challenged similar conditions unsuccessfully and that the impugned order was detailed and well reasoned.
Conclusion: The conditions imposed on bail were not found to be onerous, arbitrary, or illegal, and no interference was warranted under Section 482 of the Code of Criminal Procedure, 1973.
Final Conclusion: The challenge to the bail conditions failed, and the order imposing the impugned conditions remained undisturbed.
Ratio Decidendi: Inherent jurisdiction will not ordinarily be used to interfere with bail conditions that are reasonably imposed to secure attendance and protect the investigation in a serious economic offence, especially where an available statutory remedy was not pursued.