CBIC’s Rs. 2 Crore Litigation Threshold Covers Ongoing Appeals, Not Just Fresh Filings: Supreme Court

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CBIC’s Rs. 2 Crore Litigation Threshold Covers Ongoing Appeals, Not Just Fresh Filings: Supreme Court

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Published on

23/02/2026

By Mariya Paliwala

CBIC’s Rs. 2 Crore Litigation Threshold Covers Ongoing Appeals, Not Just Fresh Filings: Supreme Court

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The Supreme Court has held that the circular issued by Central Board of Indirect Taxes and Customs (CBIC) pertaining to Rs. 2 Crore litigation threshold covers ongoing appeals and not just fresh filings. The bench of Justice Aravind Kumar and Justice Prasanna B. Varale has dismissed appeals filed by the Commissioner of Commercial Tax against…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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CBIC’s Rs. 2 Crore Litigation Threshold Covers Ongoing Appeals, Not Just Fresh Filings: Supreme Court

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