Bombay High Court: Pending Tax Case Not Sufficient to Restrict Foreign Travel

The Bombay High Court has ruled that a pending tax case alone is not sufficient grounds to impose foreign travel restrictions on an individual.

The court emphasised that such restrictions must be justified by evidence of flight risk or intent to evade legal obligations, not merely by the existence of ongoing proceedings.

To address concerns that he may tamper with evidence, the Court suggested he undertake not to contact any exporters during his trip.

The Court ordered Shroff to give this undertaking to the trial court before he left India to attend the furniture fair.

[Sruti Vijaykumar v Falgun Yogendra Shroff and Anr.]