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    Writ maintainability and alternate remedy bar applied where amalgamation plea raised for the first time in GST dispute.
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      Dishonor of Cheque - The cheque is said to have been given in...

      Bank Dishonors Altered Cheque for Insufficient Funds, Not Alteration; Material Changes Need Drawer Authentication per Exhibit P-2.

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      Indian LawsJune 23, 2021Case LawsHC
      Dishonor of Cheque - The cheque is said to have been given in the year 2013, as such, the year on the cheque is also shown as '2003' by overwriting the digit '1' against '0' at tens' place. Thus, the cheque is shown to have been issued in the year 2013 - No doubt it is an alteration, but had it been a material alteration, the banker while dishonouring the cheque would have, apart from showing the reason of insufficiency of funds in the account of the drawer, would also have mentioned the reason of "alteration require drawer's authentication". It is for the reason that the cheque return memo which is at Exhibit P-2 in its Code No.'1', though mentions the reason for return as "funds insufficient", the Code No.'12' of the very same exhibit for return mentions "alterations require drawer's authentication". - HC

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      ActsIncome Tax