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    Natural justice in ex parte adjudication requires proved service of hearing notices before an appellate order can stand.
    Personal hearing under Section 75(4) is mandatory before adverse adjudication; absence of hearing vitiates the order.
    Electronic Credit Ledger blocking under Rule 86A(3) lapses automatically after one year, requiring immediate unblocking.
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    BSNL VRS compensation qualifies as retrenchment compensation, making the receipt exempt from tax subject to verification.
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      An operative bankruptcy order triggered the statutory travel...

      Statutory travel restriction on a bankrupt upheld; trustee communications treated as compliance measures, not unlawful passport impounding

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      IBCMay 12, 2026Case LawsHC
      An operative bankruptcy order triggered the statutory travel restriction under the Insolvency and Bankruptcy Code, so the bankrupt could not travel abroad without permission of the Adjudicating Authority. The Court distinguished this consequence from impounding under the Passports Act, holding that the Bankruptcy Trustee's communications merely conveyed the existing legal restriction and did not amount to unlawful passport seizure. It also held that the Trustee acted within statutory duties in securing compliance with the bankruptcy process, and that the petitioner had an efficacious remedy before the NCLT, including seeking permission to travel. The writ petition was dismissed as an attempt to bypass the statutory mechanism.

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      ActsIncome Tax