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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Issues: Whether a criminal complaint withdrawn by mistake could be restored by invoking inherent jurisdiction under Section 482 of the Code of Criminal Procedure, 1973.
Analysis: The petitioner sought restoration of a complaint alleging that the wrong complaint had been withdrawn inadvertently. The surrounding conduct did not support the plea of mistake. The record showed that payments had been made in the course of settlement negotiations, the outstanding amount claimed in the statement of account did not match the amount reflected in the court record, the petitioner had approached mediation without promptly asserting the alleged error, and the application for recall was filed after an unexplained delay. The later revival of execution proceedings also indicated that the withdrawal was not shown to be accidental in the manner asserted.
Conclusion: The plea of inadvertent withdrawal was not accepted, and restoration of the complaint was refused.
Final Conclusion: The petition seeking reopening of the withdrawn complaint failed and was dismissed.
Ratio Decidendi: Inherent jurisdiction will not be exercised to restore a withdrawn complaint unless the alleged inadvertence is established from the record and the party's conduct supports the claim of mistake.