The year 2024 witnessed several landmark judgments that reshaped the indirect tax landscape. Our editorial team meticulously analysed over 3,000 judgments reported on Taxmann.com, covering a wide spectrum of indirect tax law issues.
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.
