Just a moment...
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. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the order taking cognizance on a complaint filed after 01.07.2024 could be sustained without giving the accused an opportunity of being heard under the Bharatiya Nagarik Suraksha Sanhita, 2023, and whether the proceedings were governed by the repealed Code of Criminal Procedure, 1973 because the ECIR had been registered earlier.
Analysis: The governing principle was taken from the Supreme Court's exposition that the proviso to Section 223(1) of the Bharatiya Nagarik Suraksha Sanhita, 2023 bars cognizance of a complaint offence without first hearing the accused. The complaint in question having been filed after the commencement of the Bharatiya Nagarik Suraksha Sanhita, 2023, Section 223 applied to the proceeding. The plea that the earlier registration of the ECIR attracted the repealed Code of Criminal Procedure, 1973 was not accepted, as the decisive factor was the date of the complaint and the statutory mandate attached to cognizance.
Conclusion: The cognizance order was unsustainable for want of notice and hearing before cognizance, and the challenge to the order succeeded to that extent.