https://www.taxtmi.com/caselaws?id=401346 A Look Out Circular was held to be a coercive restriction on the right to travel abroad under Article 21 and could issue only if the governing Office Memorandum and procedural safeguards were satisfied. The framework required disclosed reasons and material showing deliberate evasion, non-appearance, or a real likelihood that the person would leave India to avoid investigation or trial. On the facts, the record showed prior cooperation with investigation and no substantiated finding of flight risk, lack of roots in India, or demonstrated prejudice to India's economic interests. The LOC and its extension were therefore quashed as unsustainable, but the investigation itself remained unaffected. en-us Wed, 02 Dec 2020 00:00:00 +0530 Sat, 05 Dec 2020 12:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401346 A Look Out Circular was held to be a coercive restriction on the right to travel abroad under Article 21 and could issue only if the governing Office Memorandum and procedural safeguards were satisfied. The framework required disclosed reasons and material showing deliberate evasion, non-appearance, or a real likelihood that the person would leave India to avoid investigation or trial. On the facts, the record showed prior cooperation with investigation and no substantiated finding of flight risk, lack of roots in India, or demonstrated prejudice to India's economic interests. The LOC and its extension were therefore quashed as unsustainable, but the investigation itself remained unaffected. Case-Laws Indian Laws Wed, 02 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401346