Quick Summary
The Gujarat High Court, in a significant development raising questions over the use of Artificial Intelligence in quasi-judicial proceedings, has issued notices to Central GST and Excise authorities over submissions that allegedly relied on "AI-generated citations and case laws." Court Flags "Non-Existing" and Irrelevant Judgments A division bench comprising Justice A. S. Supehia and Justice Pranav Trivedi was hearing a petition filed by M/s Marhabba Overseas Private Limited challenging an ord
Daily Limit Reached
You have reached your daily limit of 2 Free News
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited News Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)
BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)
3 Months PLAN
999
(Excl. of GST ₹179)
View all CCI PRO benefits
Already a PRO member? Login here for an ad-free experience.
FAQ :
The Gujarat High Court became concerned after a tax order was found to rely on "AI-generated citations and case laws" that were either non-existent, incorrectly cited, or irrelevant to the case.
Notices have been issued to the Central GST and Excise authorities.
The case laws were described as "non-existing," incorrectly attributed to other courts, or genuine but unrelated to the specific issues in the tax dispute.
The High Court observed that the findings in the adjudication order appeared "flawed and deceptive," suggesting a blind reliance on AI-generated case laws without proper verification.
The court acknowledged the need for clear guidelines or "parameters" for quasi-judicial authorities when relying on judgments, especially those generated by AI tools, to ensure authenticity and relevance.
The matter has been listed for further hearing on March 12.
CAclubindia
