https://www.taxtmi.com/caselaws?id=306500 A Look Out Circular, as a coercive travel restriction, can continue only if the prescribed conditions for issuance and extension are satisfied on the material available. The Court found no material showing a valid extension beyond 20.01.2022, and the record did not establish timely approval by the competent authority for continuation. On merits, the materials did not show evasion of summons, avoidance of investigation, or concrete facts making the petitioner a flight risk. The allegations remained at a prima facie stage, so the LOC was held unsustainable and the travel restriction was set aside. en-us Mon, 07 Mar 2022 00:00:00 +0530 Fri, 03 Feb 2023 21:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306500 A Look Out Circular, as a coercive travel restriction, can continue only if the prescribed conditions for issuance and extension are satisfied on the material available. The Court found no material showing a valid extension beyond 20.01.2022, and the record did not establish timely approval by the competent authority for continuation. On merits, the materials did not show evasion of summons, avoidance of investigation, or concrete facts making the petitioner a flight risk. The allegations remained at a prima facie stage, so the LOC was held unsustainable and the travel restriction was set aside. Case-Laws Indian Laws Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306500