Delhi HC warns department on use of Income Tax search material & AI-generated judgments in GST proceedings
Last updated: 25 December 2025
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in the case of J M Jain Prop. Sh Jeetmal Choraria v. Union of India [W.P.(C) 16754/2025 & CM APPL. 68768/2025, order dated November 27, 2025] held that the GST department may independently scrutinize material seized by the Income Tax Department during IT searches but presumptions from sections 132(4A) and 292C of the Income Tax Act cannot be applied directly in GST proceedings. The Court also warned Government departments against relying on Artificial Intelligence generated or fake judgments in notices and emphasized the need for proper verification.
Citation :
W.P.(C) 16754/2025 & CM APPL. 68768/2025, order dated November 27, 2025
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Bimal Jain
Published in GST
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