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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Presumption of Culpable Mental State Section 135 Relevance of statements under certain circumstances Section 136

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....l State Section 135 of CGST Act, 2017 provides that in case of an offence involving culpable mental state on the part of accused, the court shall presume such state unless the accused proves that fa....

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....ng the facts it contains in the following cases: * Death of person or person who cannot be found, incapable of giving evidence or is kept out of way by adverse party or whose presence require substa....

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Presumption of Culpable Mental State Section 135 Relevance of statements under certain circumstances Section 136