TaxTMI 
TaxTMI 
2022 (9) TMI 1104
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....2. The investigation in the present case has been going since, at least, last year. In the present case wrongful ITC was allegedly claimed by the applicants and the offence is punishable with imprisonment up to 5 years. Although, the offences in the present case are attributable to registered companies, the applicants have been subjected to criminal liability being the Directors/Authorized Signatories in the companies. It is not in dispute that that the applicants herein had applied for release of passport on the ground that the passport was about to expire and was required to be renewed for the said purpose. The passport of applicant no.2 is about to expire on 12.09.2022. That an application for return of the passport for the purposes of ....
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....ision given for months, the exercise of planning of trips, seeking Visa etc. cannot be undertaken successfully. That the offence is not punishable for more than 5 years. The evidence is largely documentary and the accused are not fly by night entities. Learned counsel further submits that in case the applicants are made to approach the Court repeatedly for seeking permission to travel abroad, the same would only result in wastage of precious time of the Court. It would also inevitably result in Department raising objections before each such travel. In the said process, valuable time will get lost and the applicants would not be able to run their business properly. Learned counsel has also submitted that the Department has not categoricall....
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....437 to impose certain conditions including restriction on movement while granting bail in non bailable offence can be taken as procedure established by law as stated in Article 21 of the Constitution. The criminal courts have to take extreme care in imposing such condition. It cannot mechanically, and in every case where an accused has a passport impose a condition for its surrender. Law presumes an accused to be innocent till he is declared guilty. As a presumably innocent person he is entitled to all the fundamental rights guaranteed to him under the Constitution. At the same time, interest of the society has also to be protected. The court has to strike a balance between personal liberty of the accused guaranteed under Article 21 of the....
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....iled intimation to the court as well as the Department of his proposed/intended travel. In case, the Department is of the view that travel to a particular country or during the days proposed is going to hamper the investigation or trial, in any manner, the concerned court can always be asked to restrain the applicant from so undertaking the travel. Where there is no objection, the Trial Court need not waste its time in processing applications seeking permission. Accordingly, by considering the submissions and the reasons as mentioned above, the present application is allowed and the condition of seeking prior permission before leaving for abroad is modified to the extent that the applicants shall be bound to give 7 working days prior intim....