https://www.taxtmi.com/caselaws?id=397987 Amendment of Section 138 complaints to implead a company as an additional accused was refused where the complaints had originally been filed without the company and the same non-impleadment issue had already led to quashing qua the concerned accused. The Gujarat HC held that the authorities cited by the petitioners involved different situations, including curable formal amendments, defective notice, or summoning of a company already arrayed as an accused. On these facts, the proposed amendment was not a mere formal correction and could not be allowed. The petitions were dismissed at the admission stage. en-us Mon, 17 Feb 2020 00:00:00 +0530 Fri, 04 Sep 2020 11:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397987 Amendment of Section 138 complaints to implead a company as an additional accused was refused where the complaints had originally been filed without the company and the same non-impleadment issue had already led to quashing qua the concerned accused. The Gujarat HC held that the authorities cited by the petitioners involved different situations, including curable formal amendments, defective notice, or summoning of a company already arrayed as an accused. On these facts, the proposed amendment was not a mere formal correction and could not be allowed. The petitions were dismissed at the admission stage. Case-Laws Indian Laws Mon, 17 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397987