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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 condition imposed while granting bail, requiring deposit of 10% of the alleged liability, should be interfered with, and whether bail ought to be granted or continued without that condition.
Analysis: The application sought deletion of the deposit condition attached to the bail order. The court noted that the condition had been imposed after considering the applicant's own stand before the Sessions Court that he was ready to deposit 10% of the amount. In these circumstances, the applicant could not resile from that position and seek deletion of the very condition on which bail had been granted. The court also found that the cited Supreme Court decisions did not assist the applicant on the facts of the case. Considering the seriousness and gravity of the alleged offence, the evidence, and the complicity attributed to the accused, the court declined to interfere with the condition and found no ground to grant bail at that stage.
Conclusion: The condition imposed by the Sessions Court was upheld, and the prayer for bail relief was rejected against the assessee.
Ratio Decidendi: A bail condition voluntarily accepted before the court granting bail cannot ordinarily be challenged later by the accused who seeks to disown that undertaking, especially where the condition is connected with the court's discretion in a serious offence.