https://www.taxtmi.com/article/detailed?id=17108 Avoidable remand in tax appeals may prolong litigation where the appellate record permits application of settled precedent. Remand may be appropriate for necessary factual verification, unexamined documents, denial of opportunity, or defects requiring fresh adjudication, but should not be a routine disposal method where the appellate forum can decide the merits. A specialised appellate forum should address applicable precedent, relate it to the established facts, and issue a speaking order. Where the law is settled and the record is sufficient, a final reasoned determination promotes finality and reduces repetitive proceedings. en-us Wed, 05 Aug 2026 08:50:05 +0530 Wed, 05 Aug 2026 08:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17108 Avoidable remand in tax appeals may prolong litigation where the appellate record permits application of settled precedent. Remand may be appropriate for necessary factual verification, unexamined documents, denial of opportunity, or defects requiring fresh adjudication, but should not be a routine disposal method where the appellate forum can decide the merits. A specialised appellate forum should address applicable precedent, relate it to the established facts, and issue a speaking order. Where the law is settled and the record is sufficient, a final reasoned determination promotes finality and reduces repetitive proceedings. Articles Service Tax Wed, 05 Aug 2026 08:50:05 +0530 https://www.taxtmi.com/article/detailed?id=17108