Case LawR/Special Civil Application No.10123 of 2026
Faiz Enterprise Vs State Tax Officer
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- August 19, 2026
- Type:
- Special Civil Application
- Members:
- A.S. SUPEHIA, VAIBHAVI D. NANAVATI
Subject
Adjudication Orders Based on Unverified AI-Generated Case Laws Are Quashed
Adjudication
Summary
The High Court has quashed and set aside the impugned orders and show cause notice, finding that the State Tax Officer relied exclusively on AI-generated case laws which were either non-existent or irrelevant. The officer tendered an unconditional ap…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. On 13/08/2026, this Court passed the following order: “1. Learned advocate Mr. Vora at the outset, while pointing out the impugned order, has submitted that the State Tax Officer Unit-67 has relied upon the case laws, which do not even remotely deal with the issue raised before him. He has submitted that the judgement in the case of State of…