GST SCN based on seized documents passed on by IT department cannot be baseless

J M Jain Prop Sh Jeetmal Choraria Vs Union of India (Delhi High Court) Delhi High Court held that GST SCN based on documents, statements, evidence seized passed on by Income Tax Department cannot be held to be baseless and vague. High Court warns GST Department and other departments to be careful while citing judicial precedents specifically if the same has been produced or accessed through Artificial Intelligence [AI] software. Facts-The present petition has been filed by the Petitioner- M/s J M Jain through its proprietor Mr. Jeetmal Choraria under Article 226 of the Constitution of India, i...