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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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2023 (3) TMI 387

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....ition vide Crl.M.P.(SR) No.548 of 2023. The said petition was filed under Section 167(2) of Cr.P.C on 17.01.2022 and the same was returned with an endorsement "How this petition is maintainable before this Court. In this case complaint/charge sheet filed on 25.11.2022 vide Sr.No.11520 of 2022. Hence this petition is returned." 3. The said petition was resubmitted on 18.01.2023 stating "Present petition for mandatory bail under Section 16(2) has been filed even after filing of alleged charge sheet. Remand was extended on 4 dates. Hence petition maintainable as per law laid down in C. Parthasarathy v. Directorate of Enforcement." 4. Again when the petition was resubmitted, the office endorsed as follows: "Resubmitted the SR No.510 of 20....

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..../ Complaint can only be filed after completion of investigation and when the Enforcement Directorate submitted that investigation was being carried out, which is permissible under Section 44(1)(d)(ii), it means that investigation was incomplete and since the Court did not take cognizance of the complaint, it indicates that investigation was incomplete. Therefore, the initial complaint that was filed on 19.03.2022 in the said case was not treated as complaint under Section 173(2) of Cr.P.C. It was further held that a complaint/charge sheet filed without completing the investigation cannot be used to circumvent the right of statutory bail under Section 167(2) of Cr.P.C. In the said circumstances, learned Senior Counsel argued that this Court ....

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....pecifically stated that the investigation is in progress. In the said circumstances the right to bail accrued when investigation was incomplete and bail petition is maintainable under Section 167(2) of Cr.P.C. The present petition was filed on 17.01.2023 nearly after 53 days after the statutory period of 60 days, as such, it cannot be said that the right of bail under Section 167(2) of Cr.P.C and the petition are maintainable. In the event of an application being made on 26.11.2022, the approach of this Court would have been on the circumstances prevailing then. However, when no application was made on the 60th day and the petitioner suffering dismissal order of bail on 07.12.2022, cannot urge the Special Court to entertain an application f....