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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 a fresh writ petition under Articles 226 and 227 was maintainable after an earlier writ petition on the same cause of action had been withdrawn without permission to file a fresh petition.
Analysis: The Court applied the principle underlying Order XXIII Rule 1 of the Code of Civil Procedure, 1908, as extended to writ proceedings on grounds of public policy. It held that withdrawal of a writ petition without liberty amounts to abandonment of the remedy in respect of the same cause of action, and a fresh petition on identical facts is not maintainable. The Court also noted that this rule discourages repeated invocation of writ jurisdiction on the same subject-matter.
Conclusion: The fresh writ petition was not maintainable and was liable to be dismissed.
Ratio Decidendi: A writ petition withdrawn under Article 226 or 227 without liberty to refile cannot be instituted again on the same cause of action, as the remedy is treated as abandoned for that subject-matter on grounds of public policy.