https://www.taxtmi.com/caselaws?id=769190 Delhi HC dismissed petition seeking quashing of complaint under Section 138/142 NI Act. Petitioner issued cheque as proprietor of M/s Coal Corporation but claimed it was partnership firm. Court held sole proprietor firm has no separate identity and proprietor remains personally liable. Citing SC precedent in Raghu Lakshminarayanan v. Fine Tubes, court noted petitioner admitted being proprietor in legal notice reply and failed to establish partnership firm status. Complaint maintainable against petitioner as proprietor, with opportunity to prove partnership claim during trial. en-us Wed, 16 Apr 2025 00:00:00 +0530 Tue, 22 Apr 2025 08:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769190 Delhi HC dismissed petition seeking quashing of complaint under Section 138/142 NI Act. Petitioner issued cheque as proprietor of M/s Coal Corporation but claimed it was partnership firm. Court held sole proprietor firm has no separate identity and proprietor remains personally liable. Citing SC precedent in Raghu Lakshminarayanan v. Fine Tubes, court noted petitioner admitted being proprietor in legal notice reply and failed to establish partnership firm status. Complaint maintainable against petitioner as proprietor, with opportunity to prove partnership claim during trial. Case-Laws Indian Laws Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769190