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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 applications for regular bail could be considered when the applicants were not in custody and had not surrendered after withdrawal of the interim-bail concession by the Supreme Court.
Analysis: The applications were moved under Section 439 of the Code of Criminal Procedure, 1973 in prosecutions under the Central Goods and Services Tax Act, 2017. The applicants had earlier obtained interim bail under the pandemic-related concession, but that concession was later withdrawn and time was granted to surrender. As the applicants had not surrendered, they remained outside custody. Regular bail is premised on custody, and in the absence of custody the prayer for regular bail could not be examined on merits.
Conclusion: The applications for regular bail were not entertainable and were rightly dismissed.
Ratio Decidendi: A request for regular bail under Section 439 of the Code of Criminal Procedure, 1973 cannot be considered when the accused is not in custody and has not surrendered.