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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 regular bail granted to the respondent was liable to be cancelled on the ground that the trial court ignored material indicating prima facie involvement and relied on an incomplete appreciation of the CCTV material.
Analysis: The bail court is not to conduct a minute trial-like examination at the stage of granting bail, but cancellation is justified where the order is founded on irrelevant considerations or ignores material showing prima facie complicity. The record contained eyewitness statements, the circumstances of the occurrence, recoveries, and CCTV photographs that, taken together, indicated the respondent's presence and participation. The trial court's reliance on CCTV footage to conclude absence of involvement was found to be presumptive, particularly when the footage did not capture the entire occurrence and the photographs placed the respondent and his vehicle at the spot. In a heinous offence, the seriousness of the accusation and the prima facie material could not be diluted merely on the basis of perceived discrepancies.
Conclusion: The bail order was unsustainable and was cancelled.
Ratio Decidendi: Bail once granted may be cancelled where the granting court ignores relevant prima facie material or relies on irrelevant considerations, rendering the order perverse and resulting in miscarriage of justice.