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    <title>2023 (5) TMI 323 - DELHI HIGH COURT</title>
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    <description>In a cheque dishonour complaint, quashing of the summoning order was declined because the petitioner&#039;s claimed resignation as director before issuance and dishonour of the cheque was not established with certainty. Company liability under the cheque dishonour framework turns on whether a person was in charge of and responsible for the company&#039;s business at the relevant time, or whether consent, connivance, or neglect is shown. The resignation documents, MCA entries, and absence of a board resolution were insufficient to show, at the threshold, that she had ceased to be associated with the company&#039;s affairs. The disputed date and effectiveness of resignation, and her role in the company, were left for trial, and the summoning order was sustained.</description>
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    <pubDate>Mon, 01 May 2023 00:00:00 +0530</pubDate>
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      <title>2023 (5) TMI 323 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=437516</link>
      <description>In a cheque dishonour complaint, quashing of the summoning order was declined because the petitioner&#039;s claimed resignation as director before issuance and dishonour of the cheque was not established with certainty. Company liability under the cheque dishonour framework turns on whether a person was in charge of and responsible for the company&#039;s business at the relevant time, or whether consent, connivance, or neglect is shown. The resignation documents, MCA entries, and absence of a board resolution were insufficient to show, at the threshold, that she had ceased to be associated with the company&#039;s affairs. The disputed date and effectiveness of resignation, and her role in the company, were left for trial, and the summoning order was sustained.</description>
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