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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 (11) TMI 838

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....s submitted that presumption of innocence lies in favour of the petitioner till the guilt is proved beyond reasonable doubt. It is further submitted that there is no possibility of petitioner fleeing from justice as his passport was seized at the time of investigation by the IO at NCB on the date of arrest. 3. It is next submitted that at the time of exercise of bail, the nature of allegations and gravity and seriousness of the offence, nature of punishment, character and nature of evidence, chances of tampering with the prosecution evidence and chances of fleeing from justice and, status of the accused person and all the cumulative factors are required to be considered while granting bail and bail jurisdiction cannot be exercised in a c....

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....ons. Learned Counsel for the petitioner has relied upon the following cases in support of his submissions:- i). Sailesh R. Shah v. The Intelligence Officer, NCB, Eastern Regional Unit, 2002, SCC Online Cal 158, ii). Rajeev Chaudhary v. State (NCT) of Delhi, (2001) 5 SCC 34, iii). SC Legal Aid Committee representing Under trial Prisoners v. Union of India (1994) 6 SCC 731, iv) Manoj Kumar v. Revenue Intelligence, 2015, SCC Online Del 7830, v). niranjan Jayantilal Shah v. Dte. Of Revenue Intelligence, 2013, SCC OnLine Del. 4608, vi). Rajesh Sharma v. Directorate of Revenue Intelligence, B.A. No. 1590/2018, decided on 16.11.2018. vii) Sartori Livio v. State (Delhi Admin) B.A. No. 8....

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....n of grant of bail to the accused. The relevant para runs as under:- "11. Although there is no quarrel with respect to the legal propositions canvassed by the learned counsels, it should be noted that there is no straight jacket formula for consideration of grant of bail to an accused. It all depends upon the facts and circumstances of each case. The Government's interest in preventing crime by arrestees is both legitimate and compelling. So also is the cherished right of personal liberty envisaged under Article 21 of the Constitution. Section 439 of The Code of Criminal Procedure, 1973, which is the bail provision, places responsibility upon the courts to uphold procedural fairness before a persons liberty is abridged. Althoug....

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....lhi at IGI Airport New Delhi on 10.01.2019. 10. A notice U/s 67 of the NDPS Act was issued to the petitioner Nagary Ally Kombo and he had tendered his voluntary statement U/s 67 of NDPS Act wherein he disclosed that on 02.12.2018, he had come to IGI Airport, New Delhi along with Kelvin George Katindasa and stayed together in a Hotel Venus at Mahipalpur for about ten days and thereafter he had gone to Mumbai and made arrangement of stay of Kelvin George Katindasa with one person namely King. He further disclosed that on 09.01.2019 he (petitioner Nagary Ally Kombo) asked Kelvin George Katindasa to reach INA Market and on his direction, Kelvin George Katindasa reached there, where he received a bag from one person namely Chinedu. The said b....

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....ntained in the Code of Criminal Procedure, 1973 (2 of 1974)- (a) every offence punishable under this Act shall be cognizable; (b) no person accused of an offence punishable for 2[offences under section 19 or section 24 or section 27A and also for offences involving commercial quantity] shall be released on bail or on his own bond unless- (i) the Public Prosecutor has been given an opportunity to oppose the application for such release, and (ii) where the Public Prosecutor opposes the application, the court is 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. (2) The limitations on granting....