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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 (7) TMI 1028

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....u Tom and K.R. Jithin, Advocates, for the Petitioner. Shri Sasthamangalam S. Ajithkumar, Advocate, for the Respondent. ORDER This is an application for anticipatory bail under Section 438 of Cr. P.C. 2. The applicant is under the apprehension of arrest by the customs authorities in OR No. 7/2020 of Ernakulam Customs in connection with a gold smuggling case. The applicant submits t....

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....ccused, after recording his statement under Section 108 of the Customs Act, notice shall be given to him so that he gets an opportunity to approach this Court afresh under Section 438 of Cr. P.C. Accordingly, the applicant was directed to appear on 12-8 2020, and he was subjected to interrogation and his statement recorded under Section 108 of the Customs Act. He was made to sign the statement and....

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....on by a Customs Officer is statutory and cannot be interfered with. It was observed that Section 108 does not contemplate magisterial intervention. As the power under the statute is exercised by a Gazetted Officer of the Customs Department, the person summoned is under obligation to state truth upon any subject in respect of which he is examined. He is not absolved from speaking truth on the groun....

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....000 (120) E.L.T. 280 (S.C.)]. 5. The decisions of the Supreme Court in Padam Narain Aggarwal (supra) and Romesh Chandra Mehta (supra) have been followed by the Division Bench of this Court in Kishin S. Loungani v. Union of India and Others [2017 (1) KHC 355 = 2017 (352) E.L.T. 433 (Ker.)] and by a Single Bench of this Court in Sahal V.J. v. Senior Intelligence of Officer [2019 KHC 488 = 20....