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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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2012 (12) TMI 1005

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.... the Directorate of Revenue Intelligence, Bangalore Zonal Unit, received a specific information on 02.08.2012 that the petitioner is caring some drugs covered under NDPS Act and that he is flying and he was scheduled to fly to Kuala Lumpur, Malaysia by Malaysian Air Lines Flight No. MH 193. Immediately , they intercepted the petitioner in the International Airport, Bangalore and as desired by him his personal search was made in the presence of a Gazetted Officer but nothing was found in his person. It was revealed that he had a checked-in-baggage which has been loaded into the Aircraft. Therefore, the checked-i n- baggage of the petitioner was offloaded from the Aircraft and brought to the place where the search was being made. Thereafter, ....

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....used the records made available. 5. No doubt, at this stage, the materials on record prima facie indicate that on specific information received, the officials of the Directorate of Revenue Intelligence, Bangalore Zonal Unit intercepted the petitioner on suspicion that he is carrying some contraband articles prohibited under NDPS Act. The materials further indicate that when the personal search of the petitioner was conducted in the presence of Gazetted Officer, no incriminating materials were found. Even according to the prosecution, the alleged contraband substance was found in the checked-in- baggage of this petitioner. The checked-in-baggage had already been handed over to the officials of the Airliner and even according to the prosec....

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....o the effect that in cases where a person is accused of offence punishable under Sections 19, 24 or 27A involving commercial quantity shall not be released on bail or on his ow n bond, unless an opportunity is given to the Public Prosecutor to oppose the application and where the public Prosecutor opposed the application and the Court should be satisfied that there are reasonable grounds for believing that he is not guilty of such offence and that he is not likely to commit any offence while on bail. 6. Opportunity has been afforded to the prosecution to oppose the prayer made for bail. Detailed objections have been filed, both before the learned Special Judge and also before this Court an d the Senior counsel appearing for the prosecuti....