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CJI Gavai Lays Out Overhaul Plan for ITAT to Tackle ₹6.85 Lakh Crore in Pending Tax Disputes

He proposed a linked reform package to improve consistency and public confidence in tax adjudication.

Overview

  • Speaking in New Delhi, the Chief Justice said disputes worth ₹6.85 lakh crore remain before the ITAT even as pendency fell from about 85,000 to 24,000 cases in five years.
  • He urged mechanisms to resolve conflicting bench rulings, including proactively forming special benches and creating transparent internal reference protocols.
  • He pressed for transparent, merit-based appointments, longer tenures, and eligibility norms that attract seasoned practitioners at the right stage of their careers.
  • He called for structured induction and continuing training, a stable secretariat with adequate registry support, greater administrative control, and modern case‑management technology.
  • He stressed that changes should be developed through consultation and noted some appointment questions are sub judice, while Delhi High Court Chief Justice D. K. Upadhyaya separately urged predictable, simplified taxation and criticized archaic assessment practices.