https://www.taxtmi.com/caselaws?id=782462 SC held that for offences under Section 138 NI Act, mere issuance of statutory notice does not confer territorial jurisdiction; cause of action arises only upon receipt of notice and at the place where the drawee bank is situated. The Court clarified that jurisdiction lies with the court where the payee's bank branch, at which the cheque is delivered for collection, is located, and by legal fiction this includes any branch treated as the "home branch" under Section 142(2)(a) and its Explanation. Applying these principles, SC found the existing forum inappropriate and ordered transfer of the pending complaint from Bhopal to Kolkata, allowing the transfer petition. en-us Fri, 28 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 17:33:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782462 SC held that for offences under Section 138 NI Act, mere issuance of statutory notice does not confer territorial jurisdiction; cause of action arises only upon receipt of notice and at the place where the drawee bank is situated. The Court clarified that jurisdiction lies with the court where the payee's bank branch, at which the cheque is delivered for collection, is located, and by legal fiction this includes any branch treated as the "home branch" under Section 142(2)(a) and its Explanation. Applying these principles, SC found the existing forum inappropriate and ordered transfer of the pending complaint from Bhopal to Kolkata, allowing the transfer petition. Case-Laws Indian Laws Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782462