High Court of Gujarat20 August 2026

Faiz Enterprise v. State Tax Officer

For assesseeRemanded

R/SPECIAL CIVIL APPLICATION NO. 10123 OF 2026

The ruling in brief

Where petitioner challenged show cause notice and subsequent orders regarding GST registration cancellation on ground that Stat Tax Officer had cited cases using AI, which were either not in existence, or were irrelevant, upon tendering of unconditional apology by STO, impugned orders and all consequential orders were to be set aside and fresh notice was to be issued to petitioner; Authorities were directed to scrupulously follow Instruction dated 18-08-2026 for use of AI

Provisions considered

Section 29, read with sections 30 and 169, of Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Faiz Enterprise v. State Tax Officer

The ruling in brief

Provisions considered

Faiz Enterprise v. State Tax Officer

The ruling in brief

Provisions considered

Read the full analysis

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Neptune Enterprise v. State of Gujarat

Md Qamaruddin Khan v. YRK Constructions

Read the full analysis