https://www.taxtmi.com/article/detailed?id=15657 GST demands must be founded on independent, transaction-specific evidence - invoices, e-way bills, GSTR filings and ITC trails - and not mechanically on income-tax search material. Adjudicating authorities must exercise independent application of mind, read taxpayer replies, and record reasoned satisfaction; AI or templated orders may assist research but cannot substitute human decision-making. en-us Fri, 26 Dec 2025 07:48:26 +0530 Fri, 26 Dec 2025 07:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15657 GST demands must be founded on independent, transaction-specific evidence - invoices, e-way bills, GSTR filings and ITC trails - and not mechanically on income-tax search material. Adjudicating authorities must exercise independent application of mind, read taxpayer replies, and record reasoned satisfaction; AI or templated orders may assist research but cannot substitute human decision-making. Articles Goods and Services Tax - GST Fri, 26 Dec 2025 07:48:26 +0530 https://www.taxtmi.com/article/detailed?id=15657