Why Are Scam Transactions Not Being Reversed?

Hello everyone, Lately, I’ve been reading a lot about the ongoing issue of scams, where people are losing significant amounts of money. Victims often end up making UPI transactions or bank transfers to the scammers' accounts. My question is: Why are these transactions not being reversed even after reporting the case to cyber authorities? Once a UPI ID is identified, the police should be able to trace the bank details and freeze or block the account, right? After that, the individual's information could also be retrieved. So, why can't the transactions be reversed? People have lost lakhs (and in some cases, even crores — like the recent case where a man lost his life savings to scammers), which is an enormous amount of money. Why aren’t the transactions being reversed? Why aren’t the scammers' bank accounts being frozen?