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    Retrospective cancellation of GST registration upheld where statute permits cancellation from any date and suspension during proceedings.
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      Reliance on fake or hallucinated AI-generated precedents...

      Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law.

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      IBCJuly 3, 2026Case LawsSC
      Reliance on fake or hallucinated AI-generated precedents vitiates adjudication because unverified citations contaminate the decision-making process and undermine the rule of law. Once false material enters the record as if it were authority, the determination is legally unsustainable, even if its influence on the result is disputed. The tribunal orders were set aside and the underlying application restored for fresh decision on merits. Legitimate use of AI is not prohibited, but using AI-generated material as precedent without verification is condemned.

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      ActsIncome Tax