MACHINES MAY DETECT, OFFICERS MUST DECIDE: ALGORITHMIC ASSISTANCE AND THE LIMITS OF DELEGATION IN GST ADMINISTRATION
India's Goods and Services Tax (GST) already runs on algorithms: returns are matched by machine, taxpayers are ranked by risk, and invoices are authenticated through a central portal. Within seven weeks in mid-2026, two High Courts quashed GST proceedings tainted by artificial intelligence (AI), and in doing so raised...
Mumal Singh and Apoorva Jamra Harsh Jain
· Zenodo (CERN European Organi... · 0 citations