This article highlights the top 25 landmark rulings delivered by various courts and tribunals, showcasing the most impactful and precedent-setting judgments. These cases address diverse topics, including the eligibility of Input Tax Credit (ITC) on immovable properties critical to business operations, interest liabilities under GST, the validity of procedural provisions, and jurisdictional challenges under the CGST Act. Each case offers nuanced legal interpretations that redefine tax compliance and governance.
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