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    <title>2023 (5) TMI 594 - DELHI HIGH COURT</title>
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    <description>The Court held that the complaint under Section 138 of the NI Act was not maintainable as the mandatory demand notice was not served on the company. Despite arguments regarding the timeliness of the complaint and the specificity of allegations against a petitioner, the primary issue of non-service of the demand notice to the company rendered the complaint non-maintainable. Consequently, all related proceedings were set aside, and the petitions were allowed.</description>
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      <title>2023 (5) TMI 594 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=437787</link>
      <description>The Court held that the complaint under Section 138 of the NI Act was not maintainable as the mandatory demand notice was not served on the company. Despite arguments regarding the timeliness of the complaint and the specificity of allegations against a petitioner, the primary issue of non-service of the demand notice to the company rendered the complaint non-maintainable. Consequently, all related proceedings were set aside, and the petitions were allowed.</description>
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