https://www.taxtmi.com/caselaws?id=772415 Delhi HC quashed summoning order under Section 138 NI Act where drawer's bank account was provisionally attached by CGST authorities prior to cheque presentation. Court held that when account is frozen by statutory authority, it cannot be considered "maintained" by drawer as required under Section 138. Essential ingredients of dishonour offense not fulfilled since drawer was unable to operate account or maintain sufficient funds due to attachment order, making prosecution unsustainable despite cheque return memo citing insufficient funds. en-us Thu, 05 Jun 2025 00:00:00 +0530 Mon, 09 Jun 2025 07:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772415 Delhi HC quashed summoning order under Section 138 NI Act where drawer's bank account was provisionally attached by CGST authorities prior to cheque presentation. Court held that when account is frozen by statutory authority, it cannot be considered "maintained" by drawer as required under Section 138. Essential ingredients of dishonour offense not fulfilled since drawer was unable to operate account or maintain sufficient funds due to attachment order, making prosecution unsustainable despite cheque return memo citing insufficient funds. Case-Laws Indian Laws Thu, 05 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772415