M/s. SRO India Versus State Of Punjab And Another dated 07.07.2026

The petitioner challenged a Show Cause Notice (Form GST DRC-01A) issued under the GST law on the ground that it had been prepared using an Artificial Intelligence (AI) tool without any independent application of mind by the proper officer.

The challenge arose from the contents of the notice uploaded on the GST portal. The document inadvertently contained several AI-generated drafting prompts such as “make it lethal”, “add OIO version”, and instructions suggesting incorporation of case law, rebuttals, and additional findings to strengthen the proposed order.