This is the fourth year since the introduction of GST in July, 2017. Despite a sizeable liquidation of appeals under the Sabka Vishwas (Legacy Dispute Resolution) (SVLDR) Scheme, we still find more than 40,000 appeals of Central Excise and Service Tax Pending at Cestat and inflow of such appeals at the Honble Tribunal has not much dwindled. In addition, there are around 18,000 appeals of Customs also pending.