Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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Look Out Circulars that restrain travel abroad directly burden the Article 21 right to personal liberty and can survive only if supported by a live legal basis, proportionality, and independent application of mind. Bank-initiated LOCs were found unsustainable because public sector banks lacked present authority to seek them through their officers, and ordinary loan default, NPA status or recovery proceedings could not justify travel restraint absent a legally sustainable criminal basis; those LOCs were quashed subject to travel-intimation and case-specific safeguards. Continuation of LOCs could not rest mechanically on pending assessment, search or complaint alone; where the restraint had served its purpose or lacked present necessity, it was set aside. In pending charge-sheet or complaint cases, petitioners were relegated to the criminal court seized of the record for modification or rescission.
Look Out Circulars that restrain travel abroad directly burden the Article 21 right to personal liberty and can survive only if supported by a live legal basis, proportionality, and independent application of mind. Bank-initiated LOCs were found unsustainable because public sector banks lacked present authority to seek them through their officers, and ordinary loan default, NPA status or recovery proceedings could not justify travel restraint absent a legally sustainable criminal basis; those LOCs were quashed subject to travel-intimation and case-specific safeguards. Continuation of LOCs could not rest mechanically on pending assessment, search or complaint alone; where the restraint had served its purpose or lacked present necessity, it was set aside. In pending charge-sheet or complaint cases, petitioners were relegated to the criminal court seized of the record for modification or rescission.
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