Service Tax Demand Can’t Be Aggregated Across Years to Cross Rs. 2 Crore Threshold: Gauhati High Court

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Service Tax Demand Can’t Be Aggregated Across Years to Cross Rs. 2 Crore Threshold: Gauhati High Court

Indirect Taxes

Published on

25/04/2026

By Mariya Paliwala

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The Gauhati High Court has dismissed an appeal filed by the Commissioner of CGST and Excise, Dibrugarh, holding that Service Tax demands across multiple assessment years cannot be artificially clubbed to meet the Rs. 2 crore monetary threshold required for filing appeals before the High Court. The bench of Justice Michael Zothankhuma and Justice Kaushik Goswami…

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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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Service Tax Demand Can’t Be Aggregated Across Years to Cross Rs. 2 Crore Threshold: Gauhati High Court

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