HC quashes GST notice after AI prompts expose lack of independent application of mind - The Tribune

The Punjab and Haryana High Court has quashed a GST show-cause notice after holding that it had been issued "primarily relying upon the AI Tool". "The use of an AI tool for preparation and issuance of show-cause notice is not shown to be permissible under the statute," the court observed. The Division Bench of Acting Chief Justice Ashwani Kumar Mishra and Justice Rohit Kapoor observed that the sta…