https://www.taxtmi.com/article/detailed?id=17329 AI-assisted GST adjudication requires human oversight, verification of factual and legal inputs, and the officer's independent application of mind. AI output may support efficiency, but cannot substitute for authentic case-law verification, application of law to the facts, or personal responsibility for adjudicatory conclusions. Orders must record independent legal reasoning and culminate in a reasoned determination in accordance with law. en-us Tue, 01 Sep 2026 08:26:55 +0530 Tue, 01 Sep 2026 08:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17329 AI-assisted GST adjudication requires human oversight, verification of factual and legal inputs, and the officer's independent application of mind. AI output may support efficiency, but cannot substitute for authentic case-law verification, application of law to the facts, or personal responsibility for adjudicatory conclusions. Orders must record independent legal reasoning and culminate in a reasoned determination in accordance with law. Articles Goods and Services Tax - GST Tue, 01 Sep 2026 08:26:55 +0530 https://www.taxtmi.com/article/detailed?id=17329