IMPORTANT GST CASE LAWS 24.03.2026

Relevant Act	Section	Case Law Title / Authority	Brief Summary	Citation
CGST Act, 2017	Section 29	Trillion Lead Factory v. Superintendent	An SCN for cancellation is not “vague” if it includes annexed communications (like DGGI reports) that allow the taxpayer to understand and reply to the charges.	[2026] 184 taxmann.com 375 (Telangana)
CGST Act, 2017	Section 50	KJV Alloys Conductors v. UOI	Interest is mandatory on wrongly availed and retained transitional credit (TRAN-1), especially when the credit was reported in GSTR-3B but later reversed after a long delay (630 days).	[2026] 184 taxmann.com 362 (Madhya Pradesh)
CGST Act, 2017	Section 69	Jai Kumar Aggarwal v. DGGI	Major Ruling: An arrest is vitiated and the person must be released if the Department fails to formally furnish the “Grounds of Arrest” as required by law.	[2026] 184 taxmann.com 345 (Allahabad)
CGST Act, 2017	Section 97	CPL Pharmaceuticals (P.) Ltd., In re	Advance Ruling cannot be sought for past transactions (where construction is finished and invoices are already raised). It is only for “ongoing” or “proposed” supplies.	[2026] 184 taxmann.com 51 (AAR-RAJ)
CGST Act, 2017	Section 130	Krishna Industries v. State Tax Officer	The Department cannot bypass Section 129 (Detention) and jump directly to Section 130 (Confiscation) unless they specifically prove an “intent to evade tax.”	[2026] 184 taxmann.com 356 (Gujarat)
CGST Act, 2017	Section 171	DGAP v. Kanwar Enterprises (P.) Ltd.	Anti-profiteering applies to construction rebates. Failure to pass on the full benefit of ITC/tax reduction to the client (NTPC) resulted in a profiteering order of ₹12.20 lakh.	[2026] 184 taxmann.com 364 (GSTAT-Delhi)

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