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Goods and Service TaxArticle·1 September 2026

Who Applies the Law when AI generates the order

By J the App

Executive Summary

Gujarat's Revenue Department has laid down detailed safeguards for AI use in GST adjudication. AI-generated law and case law must be independently verified, taxpayer authorities must be considered, and the final order must reflect the officer's own application of mind. AI can assist reasoning - it cannot replace the adjudicating authority.

Domain | GST | Regulatory | AI-assisted Adjudication

The Position

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