https://www.taxtmi.com/caselaws?id=776945 HC dismissed the petitions and refused to quash the summoning order in the cheque dishonour prosecution. The court reiterated that directoral liability under Section 141 NI requires prima facie showing that the accused was in charge of and responsible for the company's business when the offence occurred, but endorsed the Apex Court's recent approach that the substance of allegations, not verbatim statutory language, suffices. Here, although other directors exist, the record prima facie indicates only the petitioner and the managing director handled day-to-day affairs; the petitioner's denial raised a triable issue to be decided at trial. en-us Wed, 20 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776945 HC dismissed the petitions and refused to quash the summoning order in the cheque dishonour prosecution. The court reiterated that directoral liability under Section 141 NI requires prima facie showing that the accused was in charge of and responsible for the company's business when the offence occurred, but endorsed the Apex Court's recent approach that the substance of allegations, not verbatim statutory language, suffices. Here, although other directors exist, the record prima facie indicates only the petitioner and the managing director handled day-to-day affairs; the petitioner's denial raised a triable issue to be decided at trial. Case-Laws Indian Laws Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776945