https://www.taxtmi.com/caselaws?id=432177 An appellate or final fact-finding authority may order remand only within the limited statutory grounds governing that power, and not as a routine substitute for deciding the dispute on the existing record. Where the material necessary for decision is already available, the forum is expected to determine the matter on merits; remand is justified only if an essential issue was not framed or tried, or if a retrial is legally necessary. In the cited matter, the Tribunal remanded despite the record being complete and without finding that any essential issue had been left undecided, so the remand was held unjustified and set aside. en-us Thu, 22 Dec 2022 00:00:00 +0530 Thu, 29 Dec 2022 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432177 An appellate or final fact-finding authority may order remand only within the limited statutory grounds governing that power, and not as a routine substitute for deciding the dispute on the existing record. Where the material necessary for decision is already available, the forum is expected to determine the matter on merits; remand is justified only if an essential issue was not framed or tried, or if a retrial is legally necessary. In the cited matter, the Tribunal remanded despite the record being complete and without finding that any essential issue had been left undecided, so the remand was held unjustified and set aside. Case-Laws VAT and Sales Tax Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432177