Marhabba Overseas Private Limited Vs Union of India
Date: February 19, 2026
Subject Matter
Quasi-Judicial Authorities Must Verify AI-Generated Citations; Blind Reliance Deemed Flawed and Deceptive
Summary
The High Court has granted interim relief in a petition challenging an order based on unverified, potentially AI-generated, and irrelevant legal citations by the Additional Commissioner. The Court deemed the Commissioner's reasoning flawed and decept…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. During the course of hearing, learned Senior Advocate Mr.Soparkar has pointed out very worrying trend adopted by the Additional Commissioner, Central GST and Central Excise, while passing the impugned order dated 26.09.2025, by placing reliance on the non- existing judgements or though in existence, albeit not even remotely connected to the…