Punjab & Haryana HC Invalidates GST Show Cause Notice Prepared Using AI Tool - SAG Infotech Official Tax Blog

The Punjab and Haryana High Court has quashed a GST show cause notice, holding that it was issued primarily based on an Artificial Intelligence (AI) tool whose use was not shown to have any statutory backing under the law. The challenge was discovered on a document annexed to the Show Cause Notice (SCN) and uploaded on the portal of the department. The document referred to various AI-based aids an…