https://www.taxtmi.com/caselaws?id=412034 Under Section 57(8) of the U.P. Value Added Tax Act, 2008, remand is appropriate only when the existing record is insufficient for adjudication. Where all relevant material is already on record, the Tribunal is expected to decide the dispute on merits rather than send the matter back for fresh determination. The power of remand cannot be used to bypass adjudication or indirectly enhance tax liability, particularly where the revenue has not challenged the reduced liability before the Tribunal. The remand was therefore held unjustified, and the matter was required to be decided on the existing record. en-us Thu, 02 Sep 2021 00:00:00 +0530 Wed, 08 Sep 2021 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412034 Under Section 57(8) of the U.P. Value Added Tax Act, 2008, remand is appropriate only when the existing record is insufficient for adjudication. Where all relevant material is already on record, the Tribunal is expected to decide the dispute on merits rather than send the matter back for fresh determination. The power of remand cannot be used to bypass adjudication or indirectly enhance tax liability, particularly where the revenue has not challenged the reduced liability before the Tribunal. The remand was therefore held unjustified, and the matter was required to be decided on the existing record. Case-Laws VAT and Sales Tax Thu, 02 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412034