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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 condition requiring the accused to furnish a bank guarantee as part of the bail order was legally sustainable.
Analysis: The Court relied on prior Supreme Court decisions holding that a direction to furnish a bank guarantee as a pre-condition for release on bail, or for continuance of bail, is not legally sustainable. Applying that principle, the Court held that the condition imposed by the lower court requiring the petitioner to furnish a bank guarantee of Rs. 50 lakhs was illegal. The Court also observed that while such a condition cannot be insisted upon, other legally tenable bail conditions may remain in force.
Conclusion: The condition requiring furnishing of bank guarantee was set aside and the petitioner succeeded on this issue.