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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 was entitled to exemption from the operation of the Plastic Wastes (Management & Handling) Rules, 2011 on parity with earlier similarly placed writ petitioners.
Analysis: The petitioner's case was treated as materially identical to earlier writ petitions involving 100% export-oriented units. The Court relied on the earlier orders in which exemption from the operation of the 2011 Rules had been granted, and noted that parity should be extended to the petitioner as well. The pending review was noted, but the earlier exemption-based approach was followed and the interim exemption was confirmed.
Conclusion: The petitioner was entitled to the same exemption from the operation of the 2011 Rules, and the writ petition was allowed in terms of the earlier order.
Ratio Decidendi: Where a later writ petition involves materially identical facts to earlier cases in which exemption from the operation of a regulatory rule was granted, parity requires similar relief to be extended unless a legally sustainable distinction is shown.