https://www.taxtmi.com/caselaws?id=787530 The right to travel abroad was treated as part of personal liberty under Articles 14 and 21, and any restriction had to rest on fair, reasonable and lawful procedure. On the facts, the record did not show that the petitioner was a flight risk, had breached bail conditions, or otherwise gave a credible basis for apprehension of abscondence. The seriousness of allegations of fraudulent input tax credit and the existence of adjudicated penalties against corporate entities, by themselves, were insufficient to justify curtailing travel liberty. The court therefore held that refusal of permission to travel abroad was unsustainable, subject to conditions. en-us Mon, 16 Feb 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787530 The right to travel abroad was treated as part of personal liberty under Articles 14 and 21, and any restriction had to rest on fair, reasonable and lawful procedure. On the facts, the record did not show that the petitioner was a flight risk, had breached bail conditions, or otherwise gave a credible basis for apprehension of abscondence. The seriousness of allegations of fraudulent input tax credit and the existence of adjudicated penalties against corporate entities, by themselves, were insufficient to justify curtailing travel liberty. The court therefore held that refusal of permission to travel abroad was unsustainable, subject to conditions. Case-Laws GST Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787530