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        Case ID :

        2025 (1) TMI 1363 - HC - GST

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        Anticipatory bail travel condition modified: prior permission replaced with intimation and foreign contact disclosure. The Delhi High Court modified an anticipatory bail travel condition that required prior permission before foreign travel, after the GST show cause notice ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                            Anticipatory bail travel condition modified: prior permission replaced with intimation and foreign contact disclosure.

                            The Delhi High Court modified an anticipatory bail travel condition that required prior permission before foreign travel, after the GST show cause notice had been finally adjudicated and no criminal prosecution had been recommended or initiated. The court treated the original restriction as unnecessary in its existing form and replaced it with a lighter compliance requirement: the petitioner must intimate the Department before travelling abroad and furnish his foreign contact details, including the address of residence and contact number.




                            Issues: Whether the condition in the anticipatory bail order requiring prior permission before travelling abroad should be modified and replaced with a requirement to intimate the Department.

                            Analysis: The petition sought modification of the travel restriction imposed in the anticipatory bail order on the ground that the show cause notice under the Central Goods and Services Tax Act, 2017 had been finally adjudicated and no criminal prosecution had been recommended or initiated. In these circumstances, the restriction on foreign travel was considered unnecessary in its existing form. The respondent did not oppose modification and instead sought that the petitioner be required to inform the Department whenever he travelled abroad and furnish his contact details abroad.

                            Conclusion: The condition requiring prior permission of the learned CJM or Trial Court was modified. The petitioner is required to intimate the Department about foreign travel and furnish the contact number and address of residence abroad.


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                            ActsIncome Tax
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