https://www.taxtmi.com/article/detailed?id=15649 Statutory presumptions arising from Income Tax search provisions are confined to Income Tax proceedings and cannot be directly applied as conclusive evidence in GST proceedings; GST authorities may independently scrutinize and rely on IT search material to issue show cause notices, but such material has no automatic evidentiary value and subject to rebuttal and procedural safeguards, and departments must verify citations rather than rely on AI generated or fake judgments. en-us Tue, 23 Dec 2025 07:59:56 +0530 Tue, 23 Dec 2025 07:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15649 Statutory presumptions arising from Income Tax search provisions are confined to Income Tax proceedings and cannot be directly applied as conclusive evidence in GST proceedings; GST authorities may independently scrutinize and rely on IT search material to issue show cause notices, but such material has no automatic evidentiary value and subject to rebuttal and procedural safeguards, and departments must verify citations rather than rely on AI generated or fake judgments. Articles Goods and Services Tax - GST Tue, 23 Dec 2025 07:59:56 +0530 https://www.taxtmi.com/article/detailed?id=15649