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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

        2024 (3) TMI 125 - AT - Central Excise

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        Extended limitation period barred where credit was disclosed and no suppression of facts was established Disclosure of Cenvat credit in ER-1 returns, together with an earlier show cause notice on the same allegation, negatived any finding of suppression of ...
                          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.

                              Extended limitation period barred where credit was disclosed and no suppression of facts was established

                              Disclosure of Cenvat credit in ER-1 returns, together with an earlier show cause notice on the same allegation, negatived any finding of suppression of facts with intent to evade duty. On that basis, the extended period of limitation could not be invoked, and the later demand was held time-barred.


                              Issues: Whether the demand was barred by limitation on account of absence of suppression of facts and, therefore, the extended period could not be invoked.

                              Analysis: The appellant had disclosed the availment of credit in the ER-1 returns. The Department had also earlier issued a show cause notice on the same allegation concerning the eligibility of the credit. On these facts, the later notice invoking the extended period could not be sustained. The record did not establish suppression of facts with intent to evade duty.

                              Conclusion: The invocation of the extended period was held unsustainable and the demand was time-barred.

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