https://www.taxtmi.com/caselaws?id=795227 Tax show-cause notices require the competent authority to examine the facts and independently apply its mind before issuance. Preparation and issuance primarily through an artificial intelligence tool, without demonstrated independent consideration by the officer, lack statutory sanction. An assertion that AI-generated references were inadvertently uploaded does not establish the required application of mind. Consequently, the AI-based notice and consequential proceedings were quashed as legally unsustainable. en-us Tue, 07 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795227 Tax show-cause notices require the competent authority to examine the facts and independently apply its mind before issuance. Preparation and issuance primarily through an artificial intelligence tool, without demonstrated independent consideration by the officer, lack statutory sanction. An assertion that AI-generated references were inadvertently uploaded does not establish the required application of mind. Consequently, the AI-based notice and consequential proceedings were quashed as legally unsustainable. Case-Laws GST Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795227