Lok Sabha Question No. 3810 (UNSTARRED), answered on 2022-03-25
Subject: National Litigation Policy
Ministry: LAW AND JUSTICE
Asked by: Sanjay Seth

## GOVERNMENT OF INDIA MINISTRY OF LAW AND JUSTICE DEPARTMENT OF LEGAL AFFAIRS

## LOKSABHA

## UNSTARRED QUESTION NO.3810

## TO BE ANSWERED ONFRIDAY, THE25 th MARCH, 2022

## National Litigation Policy

## 3810 SHRI SANJAY SETH:

Will the Minister of LAW AND JUSTICEbe pleased to state:

- (a) whether  the  Government  proposes  to  formulate  a  National  Litigation  Policy  as litigation is becoming a serious problem in the country;
- (b) if so, the details and the framework of the proposed policy;
- (c) whether the Government has taken any steps to reduce the number of litigations during the last three years;
- (d) if so, the outcome of the said steps;
- (e) whether the number of said cases has decreased during the last two years; and
- (f) if so, the details thereof, State-wise?

## ANSWER

## MINISTER OF LAW AND JUSTICE

## (SHRI KIREN RIJIJU)

(a) & (b):Yes,  Sir.  It  has  already  been  proposed  to  bring  National  Litigation  Policy with  the  objective  to  lay  down  guidelines  for  preventing,  controlling  and  reducing litigation, keeping in view the policy & plans of the Government, in a cohesive and organized manner.

(c) :With  the  objective  to  reduce  litigation,  Ministries  and  Departments  like  the Railways and Department of Revenue, involved in a high number of litigations have been taking  several  measures  for  reducing  the  number  of  Court  cases.    Ministry  of Railways have issued instructions for effective monitoring of Court cases at all levels. Zonal  Railways  and  Production  Units  have  been  asked  to  take  effective  steps  to reduce the number of cases in which the Government is a party and reduce the burden of courts, expedite finalization of all the cases in all courts at the earliest and to cut

down the expenditure in contesting court cases.  For achieving this, emphasis has been laid  on  effective  monitoring  of  cases  by  having  regular  meetings  with  empanelled advocates,  for  briefing  and  necessary  directions  to  be  given  at  the  highest  level, besides ensuring timely submission of replies, Counter replies and necessary documents to the advocates.

The Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs (CBIC) under the Department of Revenue, have issued a slew of instructions and brought in several measures, for reducing litigations and the resultant burden on Courts.  While the CBDT has issued circulars directing the field Officers that  pending  appeals  before  Income  Tax  Appellate  Tribunals/High  Courts/Supreme Court with tax effect below the specified limits may be withdrawn/not pressed, and in the  process  facilitating  a  better  and  concerted  focus  on  high  demand  litigations. CBDT has also clarified to the field officers that appeals should not be filed merely because the tax effect in a particular case exceeds the prescribed monetary limits and the filing of an appeal should be decided strictly on the merits of the case.

Similarly,  the  field  formations  under  the  CBIC  have  been  instructed  to withdraw appeals pending in High Courts/Customs Excise and Service Tax Appellate Tribunal, where the Supreme Court has decided on identical matter.  Besides, CBIC has also instructed its field formations not to contest further in appeal where the issue has been lost in two stages of appeals.  It has been decided, however, that in cases where it is felt that the issue is fit for further appeal, then on proper justification and approval of the Zonal Chief Commissioner, an appeal can be filed for the third time. Also, the field formation have been instructed to forward only those SLP proposals where in the issue involves substantial question of law or gross perversity or illegality in the appreciation of evidence.

In  this  direction,  both  the  CBDT  and  the  CBIC  have  also  enhanced  the threshold monetary limit for filing appeals, the details of which are as follows:

## CBDT:

| For filing appeals                   | Monetary limit   |
|--------------------------------------|------------------|
| Before Income Tax Appellate Tribunal | Rs. 50 lakhs     |
| Before High Court                    | Rs.1 Crore       |
| Before Supreme Court                 | Rs.2 Crore       |

## CBIC:

| Monetary limits for filing appeals in cases relating to Central Excise and Service Tax   | Monetary limits for filing appeals in cases relating to Central Excise and Service Tax   | Monetary limits for filing appeals in cases relating to Central Excise and Service Tax   | Monetary limits for filing appeals in cases relating to Customs   | Monetary limits for filing appeals in cases relating to Customs   | Monetary limits for filing appeals in cases relating to Customs   |
|------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------|-------------------------------------------------------------------|-------------------------------------------------------------------|-------------------------------------------------------------------|
| Before CESTAT                                                                            | Before High Court                                                                        | Before Supreme Court                                                                     | Before CESTAT                                                     | Before High Court                                                 | Before Supreme Court                                              |
| Rs.50 lakhs                                                                              | Rs.1 Crore                                                                               | Rs.2 Crore                                                                               | Rs. 5 lakhs                                                       | Rs.10 lakhs                                                       | Rs.25 lakhs                                                       |

The  Government  introduced  SabkaVishwas  (Legacy  Dispute  Resolution) Scheme, 2019 through the Finance (No. 2) Act, 2019, which was notified by CBIC to come into force from 1st September 2019. SVLDRS  was  a resolution-cumamnesty scheme and one of the main objectives of the scheme was to reduce litigation in  various  indirect  tax  enactments,  which  have  been  subsumed  in  the  Goods  and Services Tax Act, 2017.

The alternative mechanism for the resolution of Inter-Ministerial/Departmental disputes  also  provide  for  an  institutionalized  mechanism  for  resolution  of  such disputes,  namely,  Administrative  Mechanism  for  Resolution  of  Disputes  (AMRD). This was framed by the Department of Legal Affairs and circulated vide O.M. dated 31.03.2020. This mechanism, applicable to disputes other than taxation disputes, will reduce litigations in courts and resolve the cases outside the court system, where both parties are Govt. Department or where one party is Govt. Department and other is its instrumentalities, (CPSEs/Boards/ Authorities, etc.).

To resolve the commercial disputes between Central Public Sector Enterprises inter-se and CentralPublic Sector Enterprises and Government Departments/ Organizations  in  place  of  the  earlier  'Permanent  Machinery  of  Arbitration',  a  new scheme,  namely,  'Administrative  Mechanism  for  Resolution  of  CPSE  Disputes (AMRCD)' evolved by Department of Public Enterprises has been brought into effect w.e.f. 22.05.2018.

The Commercial Courts Act, 2015 was amended in 2018 to inter-alia provide for Pre-Institution Mediation and Settlement (PIMS) mechanism. Under this mechanism a party which does not contemplate any urgent interim relief in a subjectmatter of commercial dispute of specified value of Rs.3 lakh and above has to first exhaust the remedy of PIMS to be conducted by the authorities constituted under the Legal Services Authorities Act, 1987, before approaching the Court.

Further for facilitating quick disposal of disputes outside the court systems by way of alternate dispute redressal mechanism of mediation, the Mediation Bill, 2021 has  been  introduced  in  the  RajyaSabha  which inter-alia providing  for  pre-litigation mediation by the parties.

(d) :  In pursuance to the Criminal Law (Amendment) Act, 2018, the Department of Justice  has  implemented  a  scheme  for  setting  up  1023  Fast  Track  Special  Courts (FTSCs) for expeditious trial and disposal of cases related to rape and POCSO. The scheme, which was originally conceived for one year, has been further continued for two more Financial Years, i.e. 2021-22 and 2022-23. This is a Centrally Sponsored Scheme  (CSS)  which  started  in  October  2019.  As  on  28.02.2022,  712  FTSCs including 399 exclusive POCSO Courts are functional in 27 States/UT (Goa is yet to operationalize  FTSCs.  West  Bengal,  Andaman  &  Nicobar  Island  and  Arunachal

Pradesh have still not joined the Scheme) which disposed more than 81,400 cases and 1.86 lakh cases pending in FTSCs of 27 States/UTs till February, 2022.

As a result of CBIC Instructions F. No.390/Misc/116/2017-JC dated 22.08.2019  regardingthe  threshold  monetary  limit  for filing appeals, status of withdrawal of appeals in Supreme Court, High Courts and CESTAT are as under:-

| Forum         |   Application filed for withdrawal |   Withdrawn |   Order awaited for withdrawal |
|---------------|------------------------------------|-------------|--------------------------------|
| Supreme court |                                218 |         154 |                             64 |
| High Court    |                                824 |         666 |                            158 |
| CESTAT        |                               2240 |        2003 |                            237 |

Details  of discharge  certificate  (SVLDRS-4)  issued  under  'Litigation  category'  in SVLDRS, 2019 are as under-

|                                                           | Number of Applications   |
|-----------------------------------------------------------|--------------------------|
| Discharge Certificate Issued by SVLDRS system Application | 51,712                   |
| Discharge Certificate Issued Manually                     | 18                       |
| Total                                                     | 57,730                   |

- (e): Yes, Sir.

(f): As  per  information  available  regarding  Central  Board  of  Indirect  Taxes  & Customs (CBIC), zone-wise details of pending cases in Supreme Court, High Court and CESTAT for last 02 years are at Annexure .

## ANNEXURE  TO  LOK  SABHA UNSTARRED  QUESTION  NO. 3810 FOR 25.03.2022 REGARDING 'NATIONAL LITIGATION POLICY'

## Zonewise Appeals Pending

## Supreme Court

| S.No.   | Zone                        | Closing Balance As on 01.04.2020   | Closing Balance As on 01.04.2020   | Closing Balance As on 01.04.2021   | Closing Balance As on 01.04.2021   | (Rs. In Crores) Closing Balance   | (Rs. In Crores) Closing Balance   |
|---------|-----------------------------|------------------------------------|------------------------------------|------------------------------------|------------------------------------|-----------------------------------|-----------------------------------|
| S.No.   | Zone                        | No.                                | Amount                             | No.                                | Amount                             | No.                               | Amount                            |
| 1       | Ahmedabad CE & GST          | 111                                | 412.38                             | 101                                | 466.42                             | 104                               | 603.33                            |
| 2       | Bangalore CE &GST           | 110                                | 472.72                             | 96                                 | 457.12                             | 95                                | 890.53                            |
| 3       | Bhopal CE& GST              | 171                                | 1059.39                            | 143                                | 1361.60                            | 141                               | 1452.04                           |
| 4       | Bhubaneshwar CE & GST       | 36                                 | 73.57                              | 40                                 | 73.57                              | 40                                | 73.57                             |
| 5       | Chandigarh CE & GST         | 105                                | 803.39                             | 99                                 | 881.06                             | 100                               | 884.81                            |
| 6       | Chennai CE & GST            | 245                                | 1507.46                            | 238                                | 1515.32                            | 200                               | 1937.56                           |
| 7       | Delhi CE & GST              | 178                                | 2491.37                            | 192                                | 3957.97                            | 189                               | 3953.96                           |
| 8       | Guwahati CE& GST            | 106                                | 145.79                             | 24                                 | 146.48                             | 25                                | 150.12                            |
| 9       | Hyderabad CE & GST          | 138                                | 2340.57                            | 127                                | 2615.54                            | 123                               | 2603.44                           |
| 10      | Jaipur CE & GST             | 168                                | 398.99                             | 117                                | 397.89                             | 112                               | 518.38                            |
| 11      | Kolkata CE & GST            | 53                                 | 420.64                             | 48                                 | 899.75                             | 45                                | 788.63                            |
| 12      | Lucknow CE & GST            | 35                                 | 2870.29                            | 27                                 | 2878.00                            | 28                                | 2878.46                           |
| 13      | Meerut CE& GST              | 129                                | 815.01                             | 113                                | 844.41                             | 106                               | 829.81                            |
| 14      | Mumbai CE & GST             | 197                                | 9686.03                            | 199                                | 10541.47                           | 199                               | 11155.16                          |
| 15      | Nagpur CE & GST             | 50                                 | 875.30                             | 40                                 | 632.91                             | 37                                | 693.05                            |
| 16      | Panchkula CE & GST          | 92                                 | 1034.29                            | 142                                | 1162.69                            | 131                               | 1886.60                           |
| 17      | Pune CE & GST               | 66                                 | 1856.40                            | 67                                 | 2625.54                            | 68                                | 2904.73                           |
| 18      | Ranchi CE & GST             | 38                                 | 609.38                             | 38                                 | 611.78                             | 36                                | 606.32                            |
| 19      | Thiruvananthapuram CE & GST | 126                                | 356.40                             | 102                                | 352.28                             | 103                               | 333.25                            |
| 20      | Vadodara CE &GST            | 118                                | 3163.13                            | 122                                | 3295.08                            | 128                               | 3205.21                           |

| 21   | Vishakhapatnam CE & GST   |   94 |   1201.87 |   99 |   1233.90 |   105 |   1319.89 |
|------|---------------------------|------|-----------|------|-----------|-------|-----------|
| 22   | Ahmedabad Cus             |  163 |    412.88 |  175 |    466.56 |   190 |    485.84 |
| 23   | Bangalore Cus             |   63 |    975.97 |   63 |    978.26 |    64 |   1002.32 |
| 24   | Chennai Cus               |   91 |   1129.28 |  101 |   1443.29 |    99 |   1441.32 |
| 25   | Delhi Zone Cus            |  128 |    611.23 |  139 |    850.31 |   147 |    855.84 |
| 26   | Delhi Prev                |   56 |     34.58 |   59 |     36.86 |    60 |     25.35 |
| 27   | Kolkata Cus               |   26 |     83.91 |   31 |     83.86 |    31 |     83.86 |
| 28   | Mumbai-I Cus              |  104 |    140.88 |  105 |    167.84 |    95 |    162.79 |
| 29   | Mumbai-II Cus             |   32 |    375.87 |   41 |    639.21 |    41 |    639.22 |
| 30   | Mumbai-III Cus            |   35 |    456.88 |   37 |    487.36 |    45 |    492.33 |
| 31   | Patna Prev                |   10 |      2.45 |   11 |     14.79 |    15 |     17.83 |
| 32   | TiruchirapalliPrev        |   18 |    414.01 |   21 |    418.4  |    21 |    418.4  |
|      | Total                     | 3092 |  37232.3  | 2957 |  42537.5  |  2923 |  45293.9  |

## Appeals Pending High Court

|       |                       |                                  |                                  |                                  |                                  | (Rs. In Crores)                  | (Rs. In Crores)                  |
|-------|-----------------------|----------------------------------|----------------------------------|----------------------------------|----------------------------------|----------------------------------|----------------------------------|
| S.No. | Zone                  | Closing Balance As on 01.04.2020 | Closing Balance As on 01.04.2020 | Closing Balance As on 01.04.2021 | Closing Balance As on 01.04.2021 | Closing Balance As on 01.01.2022 | Closing Balance As on 01.01.2022 |
|       |                       | No.                              | Amount                           | No.                              | Amount                           | No.                              | Amount                           |
| 1     | Ahmedabad CE & GST    | 447                              | 2110.39                          | 483                              | 2334.36                          | 502                              | 2577.14                          |
| 2     | Bangalore CE &GST     | 216                              | 3502.46                          | 248                              | 6688.22                          | 288                              | 7138.90                          |
| 3     | Bhopal CE& GST        | 398                              | 1102.69                          | 382                              | 1336.91                          | 437                              | 1692.69                          |
| 4     | Bhubaneshwar CE & GST | 370                              | 2620.46                          | 372                              | 2910.60                          | 386                              | 3045.29                          |
| 5     | Chandigarh CE & GST   | 455                              | 796.78                           | 947                              | 1333.79                          | 1502                             | 1691.70                          |
| 6     | Chennai CE & GST      | 1274                             | 3264.33                          | 1288                             | 3260.81                          | 1175                             | 2994.39                          |
| 7     | Delhi CE & GST        | 161                              | 726.53                           | 171                              | 787.71                           | 156                              | 3441.92                          |

| 8   | Guwahati CE& GST            |   162 |   286.19 |   230 |   780.70 |   245 |   871.15 |
|-----|-----------------------------|-------|----------|-------|----------|-------|----------|
| 9   | Hyderabad CE & GST          |   817 |  2596.82 |   975 |  2817.78 |   807 |  2637.89 |
| 10  | Jaipur CE & GST             |   468 |  1088.39 |   470 |  1265.36 |   508 |  1370.59 |
| 11  | Kolkata CE & GST            |   728 |  3646.88 |   819 |  4099.73 |   777 |  5330.53 |
| 12  | Lucknow CE & GST            |   198 |   988.26 |   230 |  1393.39 |   215 |  1573.84 |
| 13  | Meerut CE& GST              |   332 |  1471.17 |   337 |  1702.59 |   296 |  1716.78 |
| 14  | Mumbai CE & GST             |   687 |  8210.84 |   853 | 11421.4  |   936 | 11419.9  |
| 15  | Nagpur CE & GST             |   294 |  1284.52 |   295 |  1293.37 |   269 |  1291.47 |
| 16  | Panchkula CE & GST          |   162 |   989.64 |   273 |  1798.77 |   150 |  1119.21 |
| 17  | Pune CE & GST               |   251 |  1350.55 |   262 |  1396.22 |   296 |  1794.37 |
| 18  | Ranchi CE & GST             |   267 |  1085.72 |   277 |  1535.5  |   307 |  1609.52 |
| 19  | Thiruvananthapuram CE & GST |   919 |   501.27 |   938 |  1737.11 |   961 |  1850.49 |
| 20  | Vadodara CE &GST            |   321 |  2019.82 |   398 |  2034.23 |   386 |  2080.74 |
| 21  | Vishakhapatnam CE & GST     |  1327 |  6126.19 |   702 |  6374.39 |   714 |  7741.57 |
| 22  | Ahmedabad Cus               |   852 |  1946.32 |   859 |  1997.56 |   935 |  2017.11 |
| 23  | Bangalore Cus               |   111 |   100.27 |   103 |   124.38 |   120 |   134.52 |
| 24  | Chennai Cus                 |   724 |  1828.64 |   661 |  1943.49 |   601 |  1880.82 |
| 25  | Delhi Zone Cus              |   421 |   678.71 |   562 |   923.48 |   621 |  1065.73 |
| 26  | Delhi Prev                  |   391 |   135.35 |   424 |   147.76 |   473 |   154.34 |
| 27  | Kolkata Cus                 |   564 |  1183.4  |   649 |  1406.7  |   743 |  4059.27 |
| 28  | Mumbai-I Cus                |   173 |   842.93 |   193 |   800.33 |   217 |   748.79 |
| 29  | Mumbai-II Cus               |   173 |   224.05 |   221 |   245.6  |   263 |  1428.69 |
| 30  | Mumbai-III Cus              |   168 |   378.08 |   201 |   670.9  |   243 |   715.75 |
| 31  | Patna Prev                  |   248 |    70.35 |   296 |    79.63 |   294 |    80.38 |
| 32  | TiruchirapalliPrev          |   531 |   175.72 |   537 |   187.04 |   544 |   215.61 |
|     | Total                       | 14610 | 53333.7  | 15656 | 66829.8  | 16367 | 77491.1  |

## Appeals Pending CESTAT

| S.No.   |                             |                                  |                                  |                                  |                                  | (Rs. In Crores)                  | (Rs. In Crores)                  |
|---------|-----------------------------|----------------------------------|----------------------------------|----------------------------------|----------------------------------|----------------------------------|----------------------------------|
|         | Zone                        | Closing Balance As on 01.04.2020 | Closing Balance As on 01.04.2020 | Closing Balance As on 01.04.2021 | Closing Balance As on 01.04.2021 | Closing Balance As on 01.01.2022 | Closing Balance As on 01.01.2022 |
|         |                             | No.                              | Amount                           | No.                              | Amount                           | No.                              | Amount                           |
| 1       | Ahmedabad CE & GST          | 4050                             | 5198.31                          | 3374                             | 5387.17                          | 3007                             | 5819.39                          |
| 2       | Bangalore CE &GST           | 4298                             | 18501.55                         | 3746                             | 14805.39                         | 3693                             | 14789.92                         |
| 3       | Bhopal CE& GST              | 1152                             | 3330.21                          | 1157                             | 3537.35                          | 1111                             | 3580.66                          |
| 4       | Bhubaneshwar CE & GST       | 1442                             | 9739.23                          | 1391                             | 10482.19                         | 1295                             | 11530.06                         |
| 5       | Chandigarh CE & GST         | 1886                             | 2770.06                          | 1597                             | 2566.00                          | 1652                             | 2711.12                          |
| 6       | Chennai CE & GST            | 5533                             | 8709.32                          | 4237                             | 8037.38                          | 3875                             | 7986.33                          |
| 7       | Delhi CE & GST              | 734                              | 8297.20                          | 482                              | 7226.98                          | 548                              | 10002.04                         |
| 8       | Guwahati CE& GST            | 908                              | 1578.52                          | 899                              | 2031.69                          | 886                              | 2031.40                          |
| 9       | Hyderabad CE & GST          | 2293                             | 11454.61                         | 2017                             | 11503.63                         | 2003                             | 11808.56                         |
| 10      | Jaipur CE & GST             | 1750                             | 3429.36                          | 1894                             | 2943.50                          | 1798                             | 3111.77                          |
| 11      | Kolkata CE & GST            | 4817                             | 12992.58                         | 4687                             | 15411.73                         | 4471                             | 15357.24                         |
| 12      | Lucknow CE & GST            | 577                              | 2142.31                          | 461                              | 2215.20                          | 436                              | 2158.05                          |
| 13      | Meerut CE& GST              | 1135                             | 3115.74                          | 896                              | 3357.70                          | 812                              | 3860.79                          |
| 14      | Mumbai CE & GST             | 5168                             | 33132.39                         | 4879                             | 35261.65                         | 4465                             | 35513.41                         |
| 15      | Nagpur CE & GST             | 3056                             | 5209.86                          | 2942                             | 5390.75                          | 2466                             | 4297.13                          |
| 16      | Panchkula CE & GST          | 1116                             | 10778.01                         | 1024                             | 9297.21                          | 1037                             | 10440.81                         |
| 17      | Pune CE & GST               | 2359                             | 15533.73                         | 1958                             | 14200.40                         | 2024                             | 14929.79                         |
| 18      | Ranchi CE & GST             | 1470                             | 14009.05                         | 1495                             | 13948.34                         | 1466                             | 13209.00                         |
| 19      | Thiruvananthapuram CE & GST | 1975                             | 3129.90                          | 1878                             | 3089.64                          | 2381                             | 3281.73                          |
| 20      | Vadodara CE &GST            | 3029                             | 11032.98                         | 2699                             | 10801.95                         | 2816                             | 12528.23                         |
| 21      | Vishakhapatnam CE           | 1939                             | 4501.08                          | 1950                             | 3870.96                          | 2069                             | 4084.51                          |

|    | & GST              |       |           |       |           |       |           |
|----|--------------------|-------|-----------|-------|-----------|-------|-----------|
| 22 | Ahmedabad Cus      |  2378 |   2194.88 |  2376 |   2186.43 |  2606 |   2630.59 |
| 23 | Bangalore Cus      |   683 |   4537.26 |   651 |   4364.95 |   658 |   4206.19 |
| 24 | Chennai Cus        |  1746 |   2229.77 |  1955 |   2774.4  |  2041 |   3147.52 |
| 25 | Delhi Zone Cus     |  1009 |    765.92 |   959 |    787.28 |  1077 |   1165.58 |
| 26 | Delhi Prev         |   332 |    142.17 |   500 |    246.73 |   536 |    832.31 |
| 27 | Kolkata Cus        |  1648 |   1588.77 |  1751 |   1745.96 |  1818 |   1739.21 |
| 28 | Mumbai-I Cus       |   775 |    671.64 |   718 |    725.34 |   764 |    705.27 |
| 29 | Mumbai-II Cus      |  1562 |    753.02 |  1466 |    675.15 |  1440 |    737.9  |
| 30 | Mumbai-III Cus     |  1054 |   2024.04 |  1105 |   2052.01 |  1321 |   2189.64 |
| 31 | Patna Prev         |   131 |     27.29 |   146 |     30.73 |   165 |     32.18 |
| 32 | TiruchirapalliPrev |   736 |    615.26 |   767 |    645.5  |   821 |    759.01 |
|    | Total              | 62741 | 204136    | 58057 | 201601    | 57558 | 211177    |

## Appeals Pending

## Commissioner (Appeals)

|       |                       |                                  |                                  |                                  |                                  | (Rs. In Crores)                  | (Rs. In Crores)                  |
|-------|-----------------------|----------------------------------|----------------------------------|----------------------------------|----------------------------------|----------------------------------|----------------------------------|
| S.No. | Zone                  | Closing Balance As on 01.04.2020 | Closing Balance As on 01.04.2020 | Closing Balance As on 01.04.2021 | Closing Balance As on 01.04.2021 | Closing Balance As on 01.01.2022 | Closing Balance As on 01.01.2022 |
|       |                       | No.                              | Amount                           | No.                              | Amount                           | No.                              | Amount                           |
| 1     | Ahmedabad CE & GST    | 406                              | 243.76                           | 609                              | 426.64                           | 1031                             | 423.94                           |
| 2     | Bangalore CE &GST     | 1281                             | 818.54                           | 959                              | 650.55                           | 1183                             | 752.55                           |
| 3     | Bhopal CE& GST        | 136                              | 84.12                            | 182                              | 68.06                            | 255                              | 114.55                           |
| 4     | Bhubaneshwar CE & GST | 925                              | 1183.67                          | 750                              | 1111.44                          | 817                              | 742.13                           |
| 5     | Chandigarh CE & GST   | 2711                             | 533.34                           | 1679                             | 410.74                           | 923                              | 301.68                           |
| 6     | Chennai CE & GST      | 290                              | 198.42                           | 193                              | 164.61                           | 446                              | 286.28                           |
| 7     | Delhi CE & GST        | 170                              | 400.46                           | 117                              | 99.00                            | 125                              | 108.48                           |
| 8     | Guwahati CE& GST      | 117                              | 131.80                           | 100                              | 36.89                            | 97                               | 381.87                           |

| 9   | Hyderabad CE & GST          |   115 |   73.94 |   134 |   80.41 |   458 |   220.08 |
|-----|-----------------------------|-------|---------|-------|---------|-------|----------|
| 10  | Jaipur CE & GST             |   913 |  332.57 |   786 |  145.69 |   746 |   152.51 |
| 11  | Kolkata CE & GST            |  2062 |  663.81 |  1769 |  602.84 |  1265 |   578.61 |
| 12  | Lucknow CE & GST            |   200 |   42.63 |   147 |   56.62 |   314 |   105.09 |
| 13  | Meerut CE& GST              |  1281 |  790.44 |   774 |  485.71 |   406 |   489.79 |
| 14  | Mumbai CE & GST             |   625 |  772.18 |   249 |  472.05 |   791 |   676.73 |
| 15  | Nagpur CE & GST             |   195 |   97.2  |   221 |   54.99 |   261 |   225.8  |
| 16  | Panchkula CE & GST          |   218 |  104.58 |   178 |   98.2  |    98 |    62.61 |
| 17  | Pune CE & GST               |   394 |  167.97 |   283 |  161.79 |   373 |   146.23 |
| 18  | Ranchi CE & GST             |   368 |  236.27 |   326 |  225.24 |   312 |   201.03 |
| 19  | Thiruvananthapuram CE & GST |  2313 |  775.6  |  1644 |  562.85 |  2018 |   616.64 |
| 20  | Vadodara CE &GST            |   524 |  166.92 |   489 |  151.78 |   483 |   154.59 |
| 21  | Vishakhapatnam CE & GST     |   274 |  111.52 |   213 |   55.28 |   367 |   106.83 |
| 22  | Ahmedabad Cus               |   786 |  149.99 |  1551 |  254.88 |  1626 |   229.7  |
| 23  | Bangalore Cus               |   178 |   25.61 |   247 |  133.77 |   193 |    73.16 |
| 24  | Chennai Cus                 |   526 |  164.21 |   536 |  146.56 |  1067 |   814.86 |
| 25  | Delhi Zone Cus              |  4443 |  115.61 |  5216 |  108.24 |  6263 |   109.6  |
| 26  | Delhi Prev                  |   650 |  124.66 |   716 |   49.73 |   511 |    42.67 |
| 27  | Kolkata Cus                 |   587 |  134.75 |   641 |  107.17 |   649 |   137.38 |
| 28  | Mumbai-I Cus                |   282 |   43.55 |   283 |  166.38 |   307 |   162.15 |
| 29  | Mumbai-II Cus               |   689 |   33.45 |  1439 |   32.7  |  1868 |   106.19 |
| 30  | Mumbai-III Cus              |  1009 |   30.74 |  1120 |  218.59 |  1703 |   271.14 |
| 31  | Patna Prev                  |    48 |    3.23 |    43 |    7.58 |    46 |    19.17 |
| 32  | TiruchirapalliPrev          |   247 |   19.23 |   226 |   30.89 |   311 |    55.79 |
|     | Total                       | 24963 | 8774.78 | 23820 | 7377.85 | 27313 |  8869.84 |