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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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2026 (5) TMI 1805

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....l for the petitioner; Sri Shashi Prakash, learned Additional Solicitor General of India assisted by Sri Dhananjay Awasthi, learned counsel for respondent nos. 1 & 2; learned AGA for State-respondent nos. 3 & 4 and perused the material on record. 4. The present habeas corpus writ petition has been filed by learned counsel for the petitioner seeking the following reliefs:- "(i) Issue a writ, order, or direction in the nature of habeas corpus declaring the detention, arrest, and subsequent remand and custody of the Petitioner as illegal and arbitrary and consequently set aside the order dated 01.11.2025 passed by the Special Chief Judicial Magistrate, Meerut, In Case No. 1057/2025, Under Sections 132(1)(b) (c) and (i), of the Centr....

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....mand Magistrate is illegal, arbitrary and against the settled principles of law. No "reasons to believe" were produced before the Remand Magistrate justifying invocation of powers under Section 69 of CGST Act against the petitioner. During incarceration in jail, charge-sheet has been submitted against the petitioner and his bail application is rejected. The arrest of the petitioner is against the mandate of the judgement of Apex Court in the case of Arnesh Kumar Vs. State of Bihar, (2014) 8 SCC 273, Satendra Kumar Antil Vs. C.B.I. & Another, passed in S.L.P.(Crl.) No. 5191 of 2021, judgement dated 11.7.2022, Ashfak Alam Vs. State of Jhankhand, 2023 Live Law (SC) 583 and the judgment of this Court in the case of Jai Kumar Aggarwal vs. Direct....

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....of Apex Court in the case of Mihir Rajesh v. State of Maharashtra & Anr., 2025 SCC OnLine SC 2356, Prabir Purkayastha ersus State (Nct Of Delhi) LAWS(SC)-2024-5-46, Pankaj Bansal . Union of India LAWS(SC)- 2023-10-3, Vihaan Kumar State of Haryana LAWS(SC)-2025-2-20 & Ashish Kakkar v U.T Chandigarh; Criminal Appeal No.1518 of 2025@ SLP [Cr] No.1662 of 2025 & Kasireddy Upender Reddy v State of Andhra Pradesh LAWS(SC)-2025-5-148 and as well as order passed by this Hon'ble Court in the case of Manjeet Singh @ Manjeet Singh Chana v State of Uttar Pradesh & Others LAWS(ALL)-2025-4-9, Anwar Dhebar v State of U.P & 2 Ors CRLP No. 12507 of 2024 and Umang Rastogi and Another State of Up and 3 Others passed in Habeas Corpus Writ Petition No.35 of ....

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....ted by the Apex Court in the case of Mihir Rajesh (supra) 'Jama-Talasi' brought on record by the respondents shows that Column Nos. I to IV are blank and what was recovered from the petitioner has not been mentioned. Only signature has been taken thereon on 31.10.2025 without any endorsement of receiving of the same. 11. Coming to the remand order passed by the Remand Magistrate, this Court finds that Remand Magistrate has not considered anything and has only mentioned that there are allegations against the petitioner of theft of Rs.15.48 crore of CGST, which appears to be a serious economic offence. On the objection of the petitioner that no videography of the recovery made from him was made by the Investigating Officer, finding....