https://www.taxtmi.com/caselaws?id=162220 Where the basic facts necessary for disposal are already on record, a tribunal should not remand the matter merely for fresh scrutiny and must decide the dispute on merits. The discretionary power to remand is to be exercised with restraint, particularly when no further factual investigation is needed. On that basis, the remand directions were held unjustified and were set aside, with the proceedings restored for merits-based determination by the tribunal itself. en-us Thu, 04 Mar 2004 00:00:00 +0530 Thu, 20 Feb 2014 18:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162220 Where the basic facts necessary for disposal are already on record, a tribunal should not remand the matter merely for fresh scrutiny and must decide the dispute on merits. The discretionary power to remand is to be exercised with restraint, particularly when no further factual investigation is needed. On that basis, the remand directions were held unjustified and were set aside, with the proceedings restored for merits-based determination by the tribunal itself. Case-Laws VAT and Sales Tax Thu, 04 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162220