Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
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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