https://www.taxtmi.com/caselaws?id=462969 The HC held that under Section 142(2)(a) of the Act, the home branch where the payee holds the account is the proper jurisdiction for filing a cheque dishonour complaint, even if the cheque was presented at another branch. The trial court erred by returning the complaints without considering the affidavit submitted by the petitioner detailing the account particulars and without affording an opportunity to produce evidence, violating natural justice. The HC allowed the petitions and restored the matters to the trial court for further proceedings in accordance with law. en-us Fri, 25 Jun 2021 00:00:00 +0530 Tue, 29 Jul 2025 08:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462969 The HC held that under Section 142(2)(a) of the Act, the home branch where the payee holds the account is the proper jurisdiction for filing a cheque dishonour complaint, even if the cheque was presented at another branch. The trial court erred by returning the complaints without considering the affidavit submitted by the petitioner detailing the account particulars and without affording an opportunity to produce evidence, violating natural justice. The HC allowed the petitions and restored the matters to the trial court for further proceedings in accordance with law. Case-Laws Indian Laws Fri, 25 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462969