https://www.taxtmi.com/caselaws?id=797515 Adjudicatory and quasi-judicial authorities must independently verify all AI-generated legal material against primary sources, cite only accurate and relevant precedents, consider taxpayer authorities, and apply their own mind. Artificial intelligence may assist legal research but cannot replace authentic verification or reasoned decision-making; the issuing officer remains responsible for legal correctness. Reliance on non-existent or irrelevant AI-generated authorities renders the decision-making process defective and may breach applicable departmental instructions. The show-cause notice, cancellation, revocation-rejection and appellate orders were quashed for fresh proceedings, requiring a new notice, consideration of the taxpayer's reply and defence, and a reasoned determination according to law. en-us Thu, 20 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797515 Adjudicatory and quasi-judicial authorities must independently verify all AI-generated legal material against primary sources, cite only accurate and relevant precedents, consider taxpayer authorities, and apply their own mind. Artificial intelligence may assist legal research but cannot replace authentic verification or reasoned decision-making; the issuing officer remains responsible for legal correctness. Reliance on non-existent or irrelevant AI-generated authorities renders the decision-making process defective and may breach applicable departmental instructions. The show-cause notice, cancellation, revocation-rejection and appellate orders were quashed for fresh proceedings, requiring a new notice, consideration of the taxpayer's reply and defence, and a reasoned determination according to law. Case-Laws GST Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797515