AI

Artificial intelligence developments affecting tax, law and professional practice.

Supreme Court Quashes ₹425-Crore Customs Penalty Built on AI-Hallucinated Case Law

The Supreme Court has quashed a ₹425.27 crore Customs penalty after finding the adjudicating officer relied on non-existent, fake-cited and AI-hallucinated case law — the third such ruling Finoscape has covered in 2026.

8 Sept 20268 min read

AI-Generated Case Laws in a GST Order: Gujarat HC Quashes Proceedings, Issues Verification Protocol, Warns of Contempt

The Gujarat High Court quashes a GST cancellation order after finding the tax officer relied exclusively on AI-generated, non-existent case laws — and directs strict human verification of AI-assisted legal research going forward, warning that non-compliance will amount to contempt.

26 Aug 20266 min read

GST Council Cites Andhra Pradesh’s AI-Driven Tax Administration as a Model for the Rest of India

Executive Summary A delegation from the GST Council Secretariat — led by Additional Secretary Pankaj Kumar Singh and Joint Secretary […]

14 Aug 20263 min read

Supreme Court Sets Aside NCLT Order Over AI-Hallucinated Case Citations

The Supreme Court has set aside an NCLT order that relied on non-existent case citations, apparently generated by an AI tool, and directed the Bar Council of India to frame norms for AI use in legal drafting.

4 Aug 20262 min read