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“The model achieved above 92% accuracy. This helped in trading transactions/ patterns were discovered,” it noted.
identifying the risky samples for the field-level verification,” An official said, “AI is being used by CAG for risk-based audit
it stated. sampling for field validation… This is being used for auditing
of Direct Benefit Transfer schemes.”
The CAG also used AI to detect ineligible beneficiaries
claiming benefits under the scholarship scheme, which was Sources said the CAG has used AI and ML for sampling to
aimed at welfare of marginalised communities. “The model conduct field validation as part of its performance audit of
helped in detecting fraudulent cases,” it noted. pre-matric and post-matric schemes. This has been done
using data available on the National Scholarship portal for
The AI was used for identifying circular trading transactions 2017-18 to 2022-23, sources said. They said that the first
in taxation, in which fake invoices are used for claiming input phase of the analysis has already been shared with the
tax credit. government and the report will be finalised soon.

“Using Artificial Intelligence Algorithms, specific types of According to sources, CAG is also using AI and ML in the
circular transactions up to 8 iterations were identified. The process of conducting performance audits of schemes such
model was trained and tested on the selected E-Way Bill as PM-Kisan and Pradhan Mantri Awas Yojana (Gramin).
data set related to Taxation in India and several circular (Source: The Indian Express)

Soon, India may have 24x7 virtual courts deciding cases

Soon, India will have 24/7 virtual courts that will dispose of cases other than traffic challans. At present these virtual
courts only handle traffic challans. The law ministry has invited proposals from judicial academies, law universities,
IIMs and IITs for a comprehensive research study on the subject.
"The concept is aimed at reducing footfalls in the courts by eliminating the physical presence of violators or advo-
cates in the court," the law ministry said in its notice inviting proposals, which are to be submitted by August 1.
Virtual courts can be managed by virtual judges whose jurisdiction can be extended to the entire state and working
hours may be 24/7, the notification further stated on the terms of reference of the study. "Neither litigant need to
come to court nor judge will have to physically preside over the court. Thus precious judicial time will also be saved,"
it has said.
As part of its action research programme, the law ministry often conducts research studies involving these reputed
institutions for justice delivery. The institutes which will be awarded the project will have to come out with "innova-
tive suggestions and proof of concept based on extensive research studies that can be further extended to try other
types of cases through virtual courts".

Over 4,900 fake GST registrations cancelled in tax evasion

drive so far

GST authorities have so far cancelled over 4,900 GST registrations and detected tax evasion of over Rs. 15,000
crore during the ongoing two-month drive to weed out fake GSTINs which will end on July 15, a senior tax official
said.
The Central Board of Indirect Taxes and Customs (CBIC) member, Mr Shashank Priya said the large number of fake
registrations unearthed during the drive underlines the need for policy changes to tighten Goods and Services tax
(GST) registration and return filing process.
Over 69,600 GST Identification Numbers (GSTINs) have been selected for physical verification, of which 59,178 have
been verified by field officers during the ongoing pan-India special drive.

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