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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 1292

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.... Petitioner : Mr. Brijesh Pathak. For Respondent Nos. 1 and 2-DRI. : Mr. J. B. Mishra a/w. Mr. Ashutosh Mishra for Respondent Nos. 1 and 2-DRI. For the State : Mr. Y. M. Nakhwa, APP. ORAL JUDGMENT : - (PER - SUNIL B. SHUKRE, J) Heard. 2. Rule. Rule made returnable forthwith. Heard finally by consent of the parties. 3. The Petitioner seeks relief in the nature of recording his sta....

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....tioner justifying the prayer for keeping his advocate present. He also submits that the sealing of the premises has been done in view of the provisions made in Section 121 read with Section 110 of the Customs Act, 1962 and therefore, there is no need to make any interference in the matter. 5. The first prayer of the Petitioner, in our considered view, is harmless in nature. It only seeks presen....

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.... past and some of them are as under: i) Writ Petition No. 4322 of 2022, decided on 12th April, 2022; ii) Writ Petition No. 3679 of 2022, decided on 12th April, 2022; iii) Writ Petition No. 2470 of 2022, decided on 11th April, 2022 and so on. We, therefore, find that the first prayer to the extent, it seeks presence of advocate at visible distance but not audible dista....

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....tores (c) baggage (d) currency and negotiable instruments and (e) any other kind of movable property. 7. It is thus clear that the seizure of the goods contemplated under Section 110 or Section 121 is only of movable property which is not immovable property. Even otherwise no immovable property can be seized and confiscated, though it can be attached and sold for making recovery of loss to or d....