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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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        Central Excise

        2015 (5) TMI 115 - AT - Central Excise

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        Interest on provisional assessment arises only from finalisation when the demand becomes enforceable and unpaid. During provisional assessment, liability remains uncrystallised and the demand becomes enforceable only on finalisation of assessment; interest therefore ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Interest on provisional assessment arises only from finalisation when the demand becomes enforceable and unpaid.

                                During provisional assessment, liability remains uncrystallised and the demand becomes enforceable only on finalisation of assessment; interest therefore arises only from the date the enforceable demand is created, and only if payment is defaulted thereafter. The article states that interest, if any, is chargeable from finalisation of assessment, with consequential relief following in accordance with law.


                                Issues: Whether interest liability arises only from the date on which the demand becomes enforceable upon finalisation of provisional assessment.

                                Analysis: Liability during provisional assessment remains in a fluid state and is not crystalised until finalisation. The demand becomes enforceable only on finalisation of assessment, and interest follows only if there is default in payment of that enforceable demand.

                                Conclusion: Interest, if any, is chargeable only from the date of finalisation of assessment and enforceable demand. The appeal was allowed, with consequential relief to follow in accordance with law.

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