Lok Sabha Question No. 3108 (UNSTARRED), answered on 2021-03-15
Subject: Tax Disputes
Ministry: FINANCE
Asked by: Kaushal Kishore, P.P. Chaudhary, Arjunlal Meena

## Government of India Ministry of Finance

## Department of Revenue

## LOK SABHA UN-STARRED QUESTION NO. 3108

TO BE ANSWERED ON MONDAY, MARCH 15, 2021 PHALGUNA 24, 1942 (SAKA)

## TAX DISPUTES

3108. SHRI KAUSHAL KISHORE: SHRI P. P. CHAUDHARY:

SHRI ARJUN LAL MEENA:

Will the Minister of FINANCE be pleased to state:

- (a) the number of tax-related disputes pending in the country;
- (b) the number of entities which have applied for dispute settlement under the 'Vivad se Vishwas Scheme' till date;
- (c)  the  details  of  amount  of  money  that  was  disputed  and  got  resolved  under  the scheme;
- (d)  whether  any  applications  for  dispute  resolution  under  the  scheme  has  been rejected; and
- (e) if so, the number of such applications which have been rejected along with the reasons therefor?

## ANSWER MINISTER OF STATE IN THE MINISTRY OF FINANCE (SHRI ANURAG SINGH THAKUR)

- (a): Pendency of direct and indirect tax disputes/appeals at various appellate fora is as under:-

## Direct Taxes (as on 31.03.2020)

| Forum         | Pending Appeals   |
|---------------|-------------------|
| SC            | 5,363             |
| HC            | 31,548            |
| ITAT          | 88,016            |
| CIT (Appeals) | 4,57,808          |
| Total         | 5,82,735          |

## Indirect Taxes (as on 31.01.2021)

| Central Excise         |   Central Excise |
|------------------------|------------------|
| SC                     |             1072 |
| HC                     |             5326 |
| CESTAT                 |            20689 |
| Commissioner (Appeals) |             4278 |
| Total                  |            31365 |

| Customs                |   Customs |
|------------------------|-----------|
| SC                     |       918 |
| HC                     |      5626 |
| CESTAT                 |     14677 |
| Commissioner (Appeals) |     13849 |
| Total                  |     35070 |

| Service Tax            |   Service Tax |
|------------------------|---------------|
| SC                     |           927 |
| HC                     |          4243 |
| CESTAT                 |         23891 |
| Commissioner (Appeals) |          6766 |
| Total                  |         35827 |

| GST (as on 01.03.2021)   |   GST (as on 01.03.2021) |
|--------------------------|--------------------------|
| SC                       |                      226 |
| HC                       |                     2237 |
| Commissioner (Appeals)   |                     2229 |
| Total                    |                     4692 |

- (b): A total of 1,55,965 declarations have been submitted in DTVSV Form-1 till 10 th March, 2021 under the 'Vivad se Vishwas Scheme'.
- (c ): Upto 10 th  March, 2021, total disputed tax as per actionable 1,29,119 Form-1 was Rs.  98,354  Crore.  Further,  payment  of  Rs.  53,320  Crore  has  been  made  by  the taxpayers upto 10 th  March, 2021, against the disputed tax under the Scheme.

(d) & (e): Some applications for dispute resolution filed under the Scheme have been rejected. As on 10 th  March, 2021, a total of 26,846 DTVSV Form-1 have not been taken up. The details are as under:-

- i. 20,288 applications have been marked as inactive due to revised application being submitted by the taxpayers;
- ii. 6,551 applications have been rejected due to various reasons including filing of appeal beyond limitation date, wrong submission of facts by assessee, no appeal pending as on 31.01.2020 etc.;
- iii. 7  applications  have  been  found  invalid  because  of  duplicity  in  PAN  and  the Assessment Year.

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