https://www.taxtmi.com/highlights?id=95789 Cognizance of a time-barred complaint under s.138 NI Act was held impermissible unless the court first records satisfaction of "sufficient cause" and condones the delay, as the proviso makes condonation a condition precedent and limitation-linked proceedings do not validly enter the court's file without such condonation. The view that condonation and cognizance are interchangeable was rejected as contrary to the statutory mandate, particularly where the complainant wrongly asserted timely filing. The magistrate's cognizance taken before condoning a two-day delay was set aside and the refusal to quash was reversed; appeal allowed. - SC en-us Wed, 07 Jan 2026 08:07:38 +0530 Wed, 07 Jan 2026 08:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95789 Cognizance of a time-barred complaint under s.138 NI Act was held impermissible unless the court first records satisfaction of "sufficient cause" and condones the delay, as the proviso makes condonation a condition precedent and limitation-linked proceedings do not validly enter the court's file without such condonation. The view that condonation and cognizance are interchangeable was rejected as contrary to the statutory mandate, particularly where the complainant wrongly asserted timely filing. The magistrate's cognizance taken before condoning a two-day delay was set aside and the refusal to quash was reversed; appeal allowed. - SC Highlights Indian Laws Wed, 07 Jan 2026 08:07:38 +0530 https://www.taxtmi.com/highlights?id=95789