The article discusses the top 40 landmark GST rulings of 2025, where courts and tribunals examined and clarified several contentious issues under the GST law. The decisions address critical aspects such as exemptions, taxability, input tax credit, refunds, limitation periods, procedural safeguards, and the interpretation of “supply,” bringing much-needed certainty to areas that frequently trigger disputes. It provides a detailed snapshot of judicial trends influencing GST compliance and enforcement, highlighting how courts have balanced taxpayer rights with revenue interests.
