https://www.taxtmi.com/caselaws?id=424141 A Look Out Circular, as a coercive restraint on personal liberty and movement, requires a cogent basis such as evasion of summons, arrest, or a real risk of non-appearance. The Delhi HC found that the petitioner had not avoided the investigating agency and had in fact appeared when summoned, so the apprehension that she would not cooperate or return was unsupported. The Look Out Circular was therefore quashed, while the Court preserved the investigation by imposing conditions governing travel, cooperation, and appearance before the investigating agency on return. en-us Mon, 04 Apr 2022 00:00:00 +0530 Thu, 23 Jun 2022 09:22:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424141 A Look Out Circular, as a coercive restraint on personal liberty and movement, requires a cogent basis such as evasion of summons, arrest, or a real risk of non-appearance. The Delhi HC found that the petitioner had not avoided the investigating agency and had in fact appeared when summoned, so the apprehension that she would not cooperate or return was unsupported. The Look Out Circular was therefore quashed, while the Court preserved the investigation by imposing conditions governing travel, cooperation, and appearance before the investigating agency on return. Case-Laws Money Laundering Mon, 04 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424141