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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 was entitled to bail in view of the confessional statement recorded under the Prevention of Terrorism Act, 2002 and its subsequent retraction.
Analysis: The confessional statement was recorded by an authorised officer under Section 32 of the Prevention of Terrorism Act, 2002 and formed part of the charge-sheet. The retraction came after a considerable delay and was not shown to be vitiated by coercion. At the stage of bail, such a confession could be treated as material, and the surrounding facts did not disclose a case warranting release on bail. The Court also noted that there was no statutory time limit for retraction, but it had to be made within a reasonable time.
Conclusion: The prayer for bail was rejected and the refusal of bail was upheld.