Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Right to travel under Article 21 is affirmed as an essential aspect of dignity, but subject to proportionality of liberty-restricting conditions; courts must require a tangible and real flight-risk before imposing travel bars, and may exercise inherent jurisdiction to secure the ends of justice by imposing reasonable conditions rather than total prohibition. Applying those principles, the High Court found the petitioner's foreign business travel was not shown to be an actual flight risk and that denial would disproportionately harm family and commercial interests, and accordingly quashed the lower court order restricting travel.
Right to travel under Article 21 is affirmed as an essential aspect of dignity, but subject to proportionality of liberty-restricting conditions; courts must require a tangible and real flight-risk before imposing travel bars, and may exercise inherent jurisdiction to secure the ends of justice by imposing reasonable conditions rather than total prohibition. Applying those principles, the High Court found the petitioner's foreign business travel was not shown to be an actual flight risk and that denial would disproportionately harm family and commercial interests, and accordingly quashed the lower court order restricting travel.
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