If you have any doubt about the ground path then a grounding wire should be used and it should be the same size as the power wire. Wire gauge should be figured using the total length of the wire run (power & ground).
In really high current loads (e.g. battery at far end of vehicle from starter or winch) then a ground cable unconditionally should be used unless willing to experimentally determine whether it will still work in the worst case scenario.
If running a wire to feed a 100 amp fuse or breaker panel at a run distance of 10 feet, then those are the numbers that you need to find the correct wire gauge. Keep in mind that while you're pulling circuit power from the panel that the ground wire(s), if present, may have a different destination. So the ground wire length is likely to be different than the power wire length.
One way to deal with this is to install a grounding lug near the panel. Then the distances will be the same, but the wire running from that lug to the battery will need to be the same size as the panel supply wire, and it's length should be included when figuring the panel supply wire's size.