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M/s. SRO India v. State of Punjab & Others

Punjab & Haryana High Court | DECISION


ANAYLITICAL VIDEO:
INTRODUCTION

The petitioner challenged the validity of Show Cause Notice (Form GST DRC-01A) dated 02.02.2025, which had been issued by the State GST authorities under the GST law.

The challenge was based upon a highly unusual circumstance. Along with the show cause notice, the department uploaded on the GST portal a document containing Artificial Intelligence (AI)-generated drafting suggestions. These suggestions were not merely editorial comments but included prompts such as:

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