Justice A.S. Supehia
Gujarat High Court Quashes GST Orders After Officer Relies On AI-Generated Non-Existent Judgments
The petitioner had pointed out that the judgments referred to in the order either did not exist or did not match the citations and ratio relied upon.
State GST Officers Automatically Authorized As “Proper Officers” U/S 4 IGST Act; Separate Central...
The Bench noted that the legislative architecture of Section 4 creates a self-executing framework of cross-empowerment that can only be restricted,...
