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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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Indian Supreme Court Quashes Arrest Over Lack of Written Grounds, Sets Precedent for PMLA and UAPA Cases.

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Full Text of the Document

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....The Supreme Court of India examined the legality of the arrest of the petitioner under the Prevention of Money Laundering Act (PMLA) and the Unlawful Activities (Prevention) Act (UAPA). The Court found no significant difference between the provisions of Section 19 of the PMLA and Section 43B of the UAPA regarding the communication of grounds for arrest. Both provisions stem from the constitutional safeguard under Article 22(1) of the Indian Constitution. The Court emphasized the fundamental right of an arrested person to be informed in writing of the grounds for arrest promptly. Failure to provide written grounds of arrest before remand vitiates the arrest and subsequent proceedings. The Court held that the arrest and remand orders were invalid, quashed them, and directed the release of the appellant. The judgment sets a binding precedent for all courts in the country.....