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AI Drafter ✕

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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        GST

        2025 (5) TMI 134 - HC - GST

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        Section 130 CGST notice and interim release of goods and conveyance subject to deposit and bond A challenge was raised to a notice issued under section 130 of the CGST Act on the basis that the facts did not justify confiscation proceedings, and ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Section 130 CGST notice and interim release of goods and conveyance subject to deposit and bond

                            A challenge was raised to a notice issued under section 130 of the CGST Act on the basis that the facts did not justify confiscation proceedings, and release of the goods and conveyance was sought pending adjudication. The Court issued notice returnable on 24.04.2025 and, by way of ad-interim relief, directed release of the conveyance and goods subject to deposit of Rs. 5 lakh and furnishing of a bond for the value of the goods.


                            Issues: Whether the notice issued under section 130 of the Central Goods and Services Tax Act, 2017 was justified in the facts stated, and whether the goods and conveyance should be released pending adjudication.

                            Outcome: Notice issued returnable on 24.04.2025. By way of ad-interim relief, the respondent-authority was directed to release the conveyance and goods on deposit of Rs. 5 lakh and furnishing of a bond for the value of the goods.

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