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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the High Court should quash the trial court's order dated 15.07.2025 refusing the petitioner's application for permission to travel abroad and permit the petitioner to travel subject to appropriate conditions.
Analysis: The Court examined the petition filed under Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023, the factual matrix of prolonged prosecution with no witness examined for over four years, the business purpose of the proposed travel, and authorities recognising that the right to travel abroad is part of Article 21 of the Constitution of India and must be balanced against the risk of evasion. The Court applied the balancing test to assess tangible flight risk and considered precedents on proportionality and the exercise of inherent jurisdiction to secure ends of justice. The Court found no material suggesting the petitioner would misuse the permission or that the business invitation was fabricated, and noted safeguards that could ensure the petitioner's return and participation in the trial.
Conclusion: The High Court set aside the order dated 15.07.2025 and granted the petitioner permission to travel abroad from 10.02.2026 to 28.02.2026 subject to conditions including appearance within one week of return, furnishing a surety of Rs.10 Lakhs, counsel representation during trial, acceptance of prosecution evidence in his absence, and any additional conditions the trial Court may impose.
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