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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 applicant was entitled to pre-arrest protection in respect of alleged storage and intended sale of prohibited gutka and pan masala, and whether the offence under Section 328 of the Indian Penal Code was made out so as to justify refusal of anticipatory bail.
Analysis: The material indicated seizure of a large quantity of prohibited tobacco-related products and the applicant's attempt to deny ownership and possession was found to be false. The Court held that storage of such contraband for sale, in the context of products known to be harmful and declared unsafe under the food safety regime, could attract Section 328 of the Indian Penal Code. The earlier view relied upon by the applicant was noted to be stayed, and the Court preferred the contrary reasoning of another Division Bench. The Court further found that the scale of the seizure, the possibility of a manufacturing or distribution network, and the need to trace the source and purchasers made custodial interrogation necessary for a fair and effective investigation.
Conclusion: The applicant was not entitled to anticipatory bail, and the refusal of pre-arrest protection was upheld.
Final Conclusion: Pre-arrest protection was declined because the allegations disclosed a serious offence involving prohibited contraband and custodial interrogation was considered necessary.
Ratio Decidendi: Storage of prohibited gutka or pan masala intended for sale may attract Section 328 of the Indian Penal Code, and anticipatory bail can be refused where custodial interrogation is necessary for effective investigation.