#Artificial Intelligence

The Gujarat High Court struck down the State Tax Officer’s assessment order after finding it rested on AI-generated citations that do not exist, declaring such references legally untenable. It ordered all tax officials to verify any AI-derived case law before reliance, impacting future GST adjudications.

Supreme Court sets a binding precedent by annulling NCLT and NCLAT rulings based on AI-generated non-existent case law, emphasizing human oversight as non-negotiable in adjudication. The judgment mandates strict verification of all AI-assisted legal research to prevent judicial misconduct and uphold the sanctity of legal precedents.