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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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Issues: Whether the petitioner, a 100% export oriented unit, was entitled to the same exemption from the operation of the Plastic Wastes (Management and Handling) Rules, 2011 as had been granted in earlier comparable proceedings, pending disposal of the writ petition.
Analysis: The petitioner's case was treated as materially identical to earlier proceedings concerning similarly placed 100% export oriented units. The Court proceeded on the basis that parity should be maintained between writ petitioners placed in the same factual position. The exemption was granted only during the pendency of the proceedings and was linked to the petitioner's undertaking to abide strictly by the terms already furnished in its affidavit.
Conclusion: The petitioner was granted exemption from the operation of the Plastic Wastes (Management and Handling) Rules, 2011 during the pendency of the proceedings, subject to adherence to the undertaking furnished.