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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 appellant, in a prosecution for offences under the Central Goods and Services Tax Act, 2017, should be allowed to continue on bail on the same terms as the ad-interim bail already granted.
Analysis: The appellant had been granted ad-interim bail subject to deposit of specified amounts and had complied by depositing the required sum. In view of the facts and circumstances, the bail arrangement already operating was found fit to be continued. The security and surety documents furnished at the ad-interim stage were directed to remain operative, and the deposit was ordered to await the final outcome of the complaint proceedings. The appellant was also cautioned not to misuse liberty, with withdrawal of the benefit contemplated upon infraction.
Conclusion: The appellant was held entitled to continue on bail on the same conditions as the ad-interim bail.
Ratio Decidendi: Where the accused has complied with the conditions of ad-interim bail and the circumstances do not justify alteration, the court may continue bail on the same terms while preserving the efficacy of the original surety and deposit conditions until final disposal of the complaint.