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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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2021 (4) TMI 969

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....telligence, Zonal Unit, Gomti Nagar, Lucknow and perused the record. The present application under Section 439 Cr.P.C. has been filed by the applicants, namely, Dhruv Maheshwari and Laxman Ram, seeking bail in Case Crime No.08 of 2020 (Union of India through Intelligence Officer Vs. Dhruv Maheshwari), instituted by Directorate of Revenue Intelligence, Zonal Unit, 2/31, Vishal Khand, Gomti Nagar, Lucknow under Sections 104, 110, 111 and 135 of the Customs Act, 1962, before the Special Chief Judicial Magistrate Customs. On the basis of specific inputs by the Revenue Intelligence Department, the accused applicants who were travelling to Delhi by Train No.02823 Bhubaneshwar to Delhi (Covid Special Train), were taken into custody at Kanpur....

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....Digvijay Nath Dubey, learned counsel appearing on behalf of the Union of India, has opposed the bail application and has submitted that the accused applicants have been involved in commission of serious offence. The accused applicants in smuggling the prohibited item tried to play with the economy of this country as they smuggle gold and other items to avoid payment of custom duty. The smuggling seriously jeopardise the stable economic system of the country. The accused applicants are therefore not entitled to be enlarged on bail. I have considered the submissions of learned counsel for the applicants, Sri Digvijay Nath Dubey, learned counsel for the Union of India and gone through the record. Even from the facts of the case, it is ev....