https://www.taxtmi.com/article/detailed?id=17027 GST notice issuance requires the competent officer's independent application of mind and cannot be treated as an automated statutory act. AI tools may assist with data analysis, risk identification, document organisation and drafting support, but the officer must examine the taxpayer-specific record, identify the legal basis, form a prima facie view and personally approve the notice. A show cause notice must preserve a fair opportunity to respond and avoid language showing prejudgment. Portal data, risk flags and AI suggestions may support inquiry, but do not constitute statutory satisfaction or legal conclusions. en-us Sat, 25 Jul 2026 08:55:14 +0530 Sat, 25 Jul 2026 08:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17027 GST notice issuance requires the competent officer's independent application of mind and cannot be treated as an automated statutory act. AI tools may assist with data analysis, risk identification, document organisation and drafting support, but the officer must examine the taxpayer-specific record, identify the legal basis, form a prima facie view and personally approve the notice. A show cause notice must preserve a fair opportunity to respond and avoid language showing prejudgment. Portal data, risk flags and AI suggestions may support inquiry, but do not constitute statutory satisfaction or legal conclusions. Articles Goods and Services Tax - GST Sat, 25 Jul 2026 08:55:14 +0530 https://www.taxtmi.com/article/detailed?id=17027