https://www.taxtmi.com/caselaws?id=786739 High Court applied the balancing test between the constitutional right to travel abroad under Article 21 and the risk of evasion, finding no material showing likely misuse of permission and accepting the business purpose. The court set aside the trial court order refusing travel and granted limited permission for specified dates, imposing conditions to secure return and trial participation including appearance after return, counsel representation during trial, acceptance of prosecution evidence in absence, furnishing a surety of Rs.10 Lakhs, and permitting additional conditions by the trial court. en-us Fri, 23 Jan 2026 00:00:00 +0530 Wed, 18 Feb 2026 08:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786739 High Court applied the balancing test between the constitutional right to travel abroad under Article 21 and the risk of evasion, finding no material showing likely misuse of permission and accepting the business purpose. The court set aside the trial court order refusing travel and granted limited permission for specified dates, imposing conditions to secure return and trial participation including appearance after return, counsel representation during trial, acceptance of prosecution evidence in absence, furnishing a surety of Rs.10 Lakhs, and permitting additional conditions by the trial court. Case-Laws GST Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786739