Just a moment...
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. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether, in a complaint filed after 01.07.2024, the accused was entitled to notice and a pre-cognizance hearing under the proviso to Section 223(1) of the Bharatiya Nagarik Suraksha Sanhita, 2023 before cognizance was taken.
Analysis: The complaint had been filed after the commencement of the Bharatiya Nagarik Suraksha Sanhita, 2023. The parties accepted that the statutory requirement of issuing notice to the accused before taking cognizance applied in such a case. The impugned order had been passed without affording that hearing.
Conclusion: The requirement of notice and hearing under the proviso to Section 223(1) of the Bharatiya Nagarik Suraksha Sanhita, 2023 was mandatory, and the impugned order could not be sustained. It was set aside and the matter was directed to be decided afresh after hearing the petitioner.
Ratio Decidendi: Where a complaint is filed after the commencement of the Bharatiya Nagarik Suraksha Sanhita, 2023, cognizance cannot be taken without first issuing notice and affording a pre-cognizance hearing to the accused under the proviso to Section 223(1).