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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: Whether amendment of a complaint under Section 138 of the Negotiable Instruments Act, 1881 to correct the cheque number was permissible in proceedings under Section 482 of the Code of Criminal Procedure, 1973.
Analysis: The Court noted that there is no express provision in the Code of Criminal Procedure permitting amendment of criminal pleadings. It further held that earlier coordinate Bench decisions had consistently taken the view that such an amendment cannot be allowed, and that those decisions were binding on a later coordinate Bench. The Court held that the later view permitting correction of the cheque number could not override the earlier binding precedent. On the facts, the cheque number had been mentioned incorrectly not only in the complaint but also in the notice and affidavit, so the error could not be treated as a curable amendment at that stage.
Conclusion: The amendment was impermissible and the orders allowing it were unsustainable. The petition was allowed in favour of the appellant and the orders of the courts below were quashed.
Final Conclusion: A criminal complaint under Section 138 of the Negotiable Instruments Act cannot be amended to correct the cheque number in the absence of statutory power, and earlier coordinate Bench rulings bind later Benches on the same question.
Ratio Decidendi: In criminal proceedings, a complaint cannot be amended to correct the cheque number unless the statute expressly permits it, and a later coordinate Bench must follow an earlier coordinate Bench decision on the same issue.