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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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2020 (9) TMI 1067

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....whereby he was convicted of an offence punishable under Section 21(c) of the Narcotic Drugs and Psychotropic Substances Act, 1985 (hereafter referred to as 'NDPS Act). He also impugns an order dated 29.03.2016, whereby he was sentenced to twelve years of rigorous imprisonment with a fine of Rs.100,000/- and in default of payment of fine to undergo simple imprisonment for a period of one year for the offence under Section 21(c) of the NDPS Act. 3. It is the prosecution's case that on 02.02.2010 at about 06:10 pm, Guljeet Singh, Intelligence Officer, DRI (HQ) received secret information that a truck bearing Registration No. JK 08A 2037 would be parked near Gurudwara Siraspur, Delhi at about 08:00 on the next day (that is, 03.02.2010). The ....

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....een heat sealed transparent polythene packets. These fifteen polythene packets, the HDPE bag and certain documents recovered from the vehicle were then taken to the DRI Office. All the polythene packets were examined and were marked as X-1 to X-15. 5. On opening of the said heat sealed packets, it was found that they contained packets made of a white cloth bearing certain rubber marking. It was found that these contained transparent polythene containing off white granular substance. Polythene packets marked as X-3, X-4, X-6, X-8, X-9, X-12 and X-15 were wet. The substances in each of the polythene packets were tested with the help of the narcotic drug detection kit and the result indicated presence of heroin in the substances. 6. Two ....

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....jee, SIO, DRI Headquarter was examined as PW4. He testified that the accused and the truck were searched in his presence. He also testified as to the recovery of the contraband. R.P. Singh, Chemical Examiner, CRCL was examined as PW6. He also testified that he had checked the facsimile of the seal of DRI (seal of Directorate of Revenue Intelligence 10) and the samples were received with their seals intact. He further testified that the sample packets were kept in the strong room of the CRCL in his presence along with the forwarding letter and the test memo. He also testified as to the analysis report confirming that the samples contained Diacetylmorphine. 13. The prosecution has also established the chain of custody and there is no doubt....

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....e sentence awarded. She readily concedes that there are no grounds to challenge the appellant's conviction for committing an offence punishable under Section 21(c) of the NDPS Act. However, she submits that the petitioner is the only male earning member in the family. He was 52 years of age at the material time. And, considering the mitigating circumstances, the sentences awarded to the appellant ought to be reduced. She had also referred to the decision of the Supreme Court in Balwinder Singh v Commissioner of Customs and Central Excise: (2005) 4 SCC 146, where under similar circumstances, the Court had reduced the prison sentence from 14 years to 10 years. 17. Mr Aggarwala, learned counsel appearing for DRI does not dispute that there ....