The GST Department and even other Departments, including the IT Department ought to be careful while citing judicial precedents, specially if the same has been produced or accessed through Artificial Intelligence software, as there is a clear possibility of the citations themselves being fake

Judicial precedents clearly demonstrate the risk of Artificial Intelligence hallucinating, by citing fake and non- existent judgements. Under such circumstances, the GST Department as well as the IT Department must exercise utmost caution while citing judgements and must take full responsibility in case the same is cited or generated by using Artificial Intelligence softwares. Moreover, before issuing SCNs or finalising assessments, all judgements ought to be verified.

(KMG Wires Private Limited v. The National Faceless Assessment Centre, Delhi and Ors. 2025:BHC-OS:19789-DB, and CS(COMM) 583/2025 titled Christian Louboutin SAS and Anr. v. M/S The Shoe Boutique referred)