https://www.taxtmi.com/caselaws?id=792478 Allegations arising from a sub-contract within an insolvency and liquidation setting did not, on the face of the FIR, disclose cheating because dishonest or fraudulent intention at the inception of the transaction was not shown. The dispute concerned unpaid dues, GST adjustments and account reconciliation, which the Court treated as a commercial and contractual controversy rather than a criminal offence. It reiterated that mere breach of contract or subsequent non-payment does not constitute cheating unless deception from the beginning is established. Criminal process cannot be used to coerce recovery of disputed commercial claims, and the FIR and consequential proceedings were liable to be quashed. en-us Fri, 22 May 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792478 Allegations arising from a sub-contract within an insolvency and liquidation setting did not, on the face of the FIR, disclose cheating because dishonest or fraudulent intention at the inception of the transaction was not shown. The dispute concerned unpaid dues, GST adjustments and account reconciliation, which the Court treated as a commercial and contractual controversy rather than a criminal offence. It reiterated that mere breach of contract or subsequent non-payment does not constitute cheating unless deception from the beginning is established. Criminal process cannot be used to coerce recovery of disputed commercial claims, and the FIR and consequential proceedings were liable to be quashed. Case-Laws IBC Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792478