Remand Is Not Relief: The Supreme Court’s Warning Against “Consider Jurisprudence” in Fiscal Adjudication By Adv. G. Jayaprakash (Former Central Excise Officer)

Remand Is Not Relief: The Supreme Court’s Warning Against “Consider Jurisprudence” in Fiscal Adjudication By Adv. G. Jayaprakash (Former Central Excise Officer) https://www.taxtmi.com/article/detailed?id=15945 The article critiques the routine use of remand in fiscal adjudication, urging that when the record is complete and the issue is one of law-classification, valuation, applicability of exemption, jurisdiction, transitional credit, or statutory scope-courts and tribunals should grant substantive relief rather than defer to administrative reconsideration, reserving remand only for genuine factual gaps or breaches of natural justice. en-us Sat, 28 Feb 2026 09:19:11 +0530 Sat, 28 Feb 2026 09:19:11 +0530 TaxTMI RSS Generator Remand Is Not Relief: The Supreme Court’s Warning Against “Consider Jurisprudence” in Fiscal Adjudication By Adv. G. Jayaprakash (Former Central Excise Officer) https://www.taxtmi.com/article/detailed?id=15945 The article critiques the routine use of remand in fiscal adjudication, urging that when the record is complete and the issue is one of law-classification, valuation, applicability of exemption, jurisdiction, transitional credit, or statutory scope-courts and tribunals should grant substantive relief rather than defer to administrative reconsideration, reserving remand only for genuine factual gaps or breaches of natural justice. Articles Goods and Services Tax - GST Sat, 28 Feb 2026 09:19:11 +0530 https://www.taxtmi.com/article/detailed?id=15945