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    <title>Un-necessary litigation and deployment of large team of advocates by Governments causing brain drain, wastage of valuable time of highly learned persons.</title>
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    <description>Appeals by revenue departments concern implementation and compliance with the mandate that departmental filings before High Courts and Tribunals be effected through e-filing; the Union reported phased adoption across CBIC, CBDT, ITAT and CESTAT and undertook to file updated compliance reports. The proceedings feature interlocutory applications for exemption from filing certified copies, condonation of delay, and stays, reflecting procedural problems where appeals were filed physically or without certified records, thereby generating additional interlocutory work and resource burdens.</description>
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