Just a moment...
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. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: (i) Whether a second writ petition on the same facts was maintainable.
Issue (i): Whether a second writ petition on the same facts was maintainable.
Analysis: The petition was filed on the same core facts as an earlier writ petition already instituted by the petitioner. The governing court rule prohibits a second application on the same facts after rejection of the earlier application. Since the core issues were identical, the subsequent writ could not be entertained.
Conclusion: The second writ petition was not maintainable.
Final Conclusion: The writ petition was dismissed at the threshold because a second petition on the same facts was impermissible.
Ratio Decidendi: A second writ petition founded on the same facts and core issues as an earlier petition is not maintainable where the applicable court rule bars a fresh application on identical facts.