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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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2022 (9) TMI 382

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.... 1) The petitioner has filed the instant petition under Section 482 of the Cr. P. C challenging four complaints filed by respondent against him alleging commission of offences under Section 138 of the Negotiable Instruments Act. These four complaints pertain to four different cheques. Three complaints are pending before the Court of Judicial Magistrate, 1st Class, Bandipora, whereas one of the ....

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....5) It has been next contended by learned counsel for the petitioner that the preliminary statements in all the four complaints have not been recorded on oath which is a requirement of law. 6) A perusal of the copies of the preliminary statements of the complainant, which have been annexed with the petition, clearly indicate that the same have been recorded on oath/solemn affirmation. The ground....

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.... of taking cognizance of the offences, the learned Magistrate is expected to base his order only on the averments made in the complaint and the documents annexed thereto. The question whether the statutory notices of demand were actually served upon the petitioner is a triable issue and a defence available to the petitioner which could not have been gone into by the learned trial Magistrate at the....