The backlog of tax revenue continuously increases with time in the courts^[1], and the FBR (Federal Board of Revenue) and the Ministry of Finance, Government of Pakistan, notify that the pending cases were almost 6,000. Billions of PKR( Pakistan rupees) were pending in revenues. Almost 2000 cases kept interim court orders which passed by tribunals. In a meeting, it was discussed that a total of 108,366 cases were pending in SCP, and it is valued at PKR 4,457 billion.^[2] The Supreme Court of Pakistan also recommended FTO for resolving tax-related disputes within the Federal Board of Revenue (FBR) and the Revenue Department at the provincial level.^[3]

[1] International Comparative Legal Guides, 'Committee urges Pakistan tax-dispute reform' (3 March 2025) <https://iclg.com/news/22335-committee-urges-pakistan-tax-dispute-reform> accessed 12 April 2025.

[2] Supreme Court of Pakistan (n 4).

[3] International Comparative Legal Guides (n 5).