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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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Cheque Dishonour Case: Former Partner Cannot Escape Liability Without Clear Evidence of Non-Responsibility

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Full Text of the Document

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....HC dismisses petition challenging criminal proceedings for cheque dishonour. The court held that the petitioner, a former partner, cannot summarily escape liability under Section 138 read with Section 141 of NI Act. The retirement from partnership and potential non-responsibility are disputed factual matters requiring evidentiary determination at trial. No unimpeachable evidence was presented to conclusively establish the petitioner's non-liability. The court emphasized that Section 482 CrPC proceedings are not appropriate for resolving complex factual disputes. Consequently, the criminal proceedings against the petitioner shall continue, with the trial court to adjudicate the substantive liability issues.....