The market regulatory Securities and Exchange Board of India (SEBI) has shown its inability to recover billions of rupees in various legal cases. SEBI has included outstanding balances of Rs.76,293 crore under the “Difficult to Recovery – DTR (Difficult to Recover)” category as at the end of March 2024. It has been clearly declared that recovery is difficult. Which is four percent more than last year. A large part of the amount SEBI has shown inability to recover is due to cases pending before court-appointed committees. Difficult to recover (DTR) means an amount whose recovery is not possible even after adopting all endeavour-modes. SEBI, in its annual report for the year 2023-24, said that setting aside such DTR dues is purely an administrative act and these recovery officers can recover the amount set aside as DTR when there is a change in any outcome of the DTRT. SEBI has listed 807 cases as DTR cases as on March 31, 2024, out of which 36 cases are pending in state PID Courts, National Company Law Tribunal (NCLT), National Company Law Appellate Tribunal (NCLAT), out of which Rs. 12,199 crore is stuck. In addition, 60 cases are pending before the court-appointed committees, with Rs 59,970 crore at stake. These two categories together account for 95 percent of the total amount outstanding. While 140 DTR certificates falling under unstressed category are related to 131 individuals and nine are related to companies amounting to Rs.13.3 crore and Rs.15.7 crore respectively.