Over Rs 11.8 trn locked in direct tax litigation, FM informs Rajya Sabha

The total amount of tax revenue locked in litigation for direct taxes stands at Rs 11.83 trillion, with over 71,453 cases pending across the Supreme Court, High Courts, and tax tribunals as of December 31, 2024, Finance Minister Nirmala Sitharaman said on Tuesday in a written reply in Rajya Sabha.

 

For indirect taxes, 82,011 cases are pending, with a locked revenue of Rs 5.76 trillion as of January 31, 2025.

 

As per official data, 6,730 direct tax cases are pending in the Supreme Court, with Rs 25,708.2 crore in dispute. High Courts have 41,548 direct tax cases, with Rs 4.9 trillion in dispute. Tribunals have 23,175 direct tax cases, with Rs 6.7 trillion in dispute.

 

With respect to indirect taxes, the Supreme Court has 2,571 pending cases, with a tax amount of Rs 1.09 trillion locked in litigation. The High Courts are handling 24,184 cases, involving tax disputes worth Rs 2.63 trillion.

 

The majority of indirect tax cases—55,256 in total—are pending before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), involving Rs 2.03 trillion.