Faiz Enterprise v. State Tax Officer, Unit-67, Surat, R/SCA No. 10123 of 2026 (Gujarat High Court)
·High Court of Gujarat·INOther
The High Court of Gujarat quashed a GST assessment order after finding that the state tax officer had relied on AI-generated, nonexistent and misattributed case law. After the officer admitted using AI, the court laid down verification instructions for all tax officers and warned that future breaches may attract disciplinary action and amount to contempt of court.
- Court
- High Court of Gujarat
- Date
- 2026-08-20
- Who used the AI
- Other
- AI tool
- Not identified in the record
- Conduct
- A GST assessment order cited State of Gujarat v. Aarbee Structures 2024 (4) TMI 951, which does not exist, and misattributed Sri Vinayaga Agencies and Jyoti Tar Products. The state tax officer admitted having used an AI tool.
- Outcome
- Other
- Penalty
- No monetary penalty recorded
- Regulatory outcome
- No separate regulatory disposition recorded
- Status
- Verified against listed sources
- Last checked
- 2026-09-03
Primary sources for this incident
Related regulation records for this incident
No related regulation record has been linked to this incident yet.
Cite this record
SafeLegalAI Global Legal AI Incident Tracker, “Faiz Enterprise v. State Tax Officer, Unit-67, Surat, R/SCA No. 10123 of 2026 (Gujarat High Court)”, safelegalai.com/tracker/faiz-enterprise-v-state-tax-officer (accessed 2026-09-04). Data: CC BY 4.0.