Official data through April 2026 reveals that around 6,000 revenue cases and appeals remain unresolved across the High Court and Appellate Divisions.
Illustration: TBS
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Illustration: TBS
Highlights:
- Nearly Tk35,000 crore in disputed revenue remains tied up in Supreme Court cases
- Around 6,000 revenue cases and appeals remain pending
- Some 250 cases involving nearly Tk8,000 crore have remained pending for 10-28 years
- High Court disposed of 850 revenue cases worth Tk3,500 crore through August
- About 650 High Court rulings during the period favoured the state
The Attorney General’s Office and the National Board of Revenue (NBR) have launched a joint drive to expedite decades-old tax cases pending before the Supreme Court, aiming to unfreeze nearly Tk35,000 crore tied up in prolonged litigation.
Official data through April 2026 reveals that around 6,000 revenue cases and appeals remain unresolved across the High Court and Appellate Divisions. Of these, 250 cases involving nearly Tk8,000 crore, have been languishing for between 10 and 28 years.
“Steps have been taken to dispose of these income tax, VAT, and customs writ petitions quickly so the revenue involved can be recovered. Cases pending for 20, 25, and 28 years are being prioritised,” Attorney General Ruhul Quddus Kajal told The Business Standard.
The drive is already yielding results. Between January and August 2026, the High Court disposed of approximately 850 revenue-related cases involving Tk3,500 crore, with 650 rulings delivered in favour of the state. In comparison, the court resolved 378 revenue cases involving Tk1,800 crore throughout 2025.
Similarly, the Appellate Division resolved 78 major appeals involving around Tk800 crore by 31 August 2026 and has fast-tracked another 300 appeals valued at Tk2,500 crore. In one recent landmark judgment, the Appellate Division ordered two leading steel manufacturers to pay Tk21 crore in customs duties alongside accrued interest dating back to 2006, resolving an 18-year legal dispute.
Infograph: TBS
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Infograph: TBS
The backlog has historically accumulated due to stay orders issued alongside initial High Court rules, which were continually extended without full hearings due to limited follow-up by the NBR and previous state law officers.
To break the bottleneck, the NBR established a coordination team on 14 June 2026, led by NBR Member Abul Kalam Azad, to interface directly with the Law Ministry and the Attorney General’s Office. The initiative forms part of a broader push by a government task force, chaired by the finance adviser, tasked with recovering nearly Tk1,00,000 crore locked in 31,700 tax cases across all court levels.
Tk35,168cr stuck
Data from the Attorney General’s Office and the NBR show that, as of April this year, nearly 6,000 revenue-related cases pending in the Supreme Court’s High Court and Appellate divisions involved around Tk35,167.72 crore in disputed revenue.
Of these, 16 High Court cases alone involve Tk13,725 crore. The cases were filed by 14 companies and two individuals, including BPC, Titas Gas, United Mymensingh Power, United Energy, Janata Bank, Sonali Bank, Exim Bank, and Toma Construction.
Case resolved after 28 years
In 1996, Chattogram Customs found TK Polypropylene Products Limited liable for evading around Tk6.8 crore in customs duties and ordered the company to pay the amount.
The company challenged the decision before the Customs, Excise and VAT Appellate Tribunal, which upheld the customs order in early 1998. It then filed a writ petition with the High Court in March that year.
The court stayed the judgment for three months and issued a rule questioning its legality. With the writ never fully heard, the Tk6.8 crore claim remained unresolved for 28 years.
The Attorney General’s Office recently moved to dispose of the case. After it was placed before the relevant High Court bench in June, the hearing was completed and the case was kept awaiting judgment.
An advocate for TK Polypropylene told TBS that the case remained pending largely because the NBR took little initiative to seek a hearing of the rule. He said a stay order issued with a rule is typically extended from time to time until the rule is disposed of.
Former Bangladesh Bank deputy governor Muhammad A (Rumee) Ali said a substantial portion of the government’s revenue claims often remains uncertain when taxpayers challenge assessments or customs and VAT demands in court.
“In some cases, a court stay order also obstructs the recovery process,” he told TBS. “Speedy disposal of old cases would make it easier to determine the government’s actual dues.”
A 2000 writ petition by Samuda Oil Refinery challenging a Tribunal ruling over an alleged Tk3 crore duty evasion is also on the fast-track list and is awaiting judgment. A 1997 writ petition by TK Drum Industries has likewise been placed on the cause list for early disposal.
Appellate Division speeds up disposal
Two leading steel manufacturers were separately accused of evading around Tk21 crore in revenue. Chattogram Customs ordered recovery in 2006, but the companies challenged the orders before the Appellate Tribunal, which upheld them in 2008.
The companies then filed separate writ petitions with the High Court, which upheld the tribunal’s rulings in November 2017 after lengthy proceedings.
They appealed to the Appellate Division, where the cases remained pending for years. In March this year, the Appellate Division upheld the High Court’s judgments and ordered the companies to pay the Tk21 crore in customs duties plus interest from 2006.
A lawyer handling the cases told TBS that the court gave the companies one month to pay the dues and interest. Both have since complied with the judgment, he said.
Only five judges in Appellate Division
Company law expert and Supreme Court senior lawyer Ahsanul Karim told TBS that more judges are needed in the Appellate Division to expedite the disposal of revenue appeals.
The division currently has only five judges, he said. “Several more judges could be appointed and a separate Appellate Division bench could be formed to deal with revenue cases.”
The High Court Division currently has three benches authorised to hear revenue-related cases. The chief justice could assign three more benches to dispose of such cases, he said.
The lawyer said the NBR is the main respondent in these cases and must play a more active role. He also recommended appointing experienced and competent law officers at the Attorney General’s Office to handle revenue cases before the Supreme Court.
Law Minister Md Asaduzzaman said the Attorney General’s Office had already been instructed to take steps to expedite the cases.
“The Attorney General’s Office is taking action accordingly. We hope these cases can be disposed of much faster than before.”
He said the speedy disposal of the cases would allow the government to recover money tied up in litigation while reducing long-standing tax claims and legal uncertainty for businesses.
