Just a moment...

Top
Help
AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Section 138 NI Act Case: Court Rejects Transfer Request Based on Jurisdiction and "Ends of Justice" Standard

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The SC dismissed a petition seeking transfer of a Section 138 NI Act case from Chandigarh to Coimbatore. The Court clarified that under Section 142(2)(a) of the NI Act, jurisdiction lies with the court where the branch of the bank in which the cheque was presented for collection is situated. The SC held that Section 406 CrPC transfer powers require circumstances "expedient for the ends of justice," not merely inconvenience to the accused in traveling between locations. The non-obstante clause in Section 142(1) does not abrogate the Court's transfer powers under Section 406 CrPC, but mere hardship or inconvenience does not meet the threshold for transfer. The petitioner may seek exemption from personal appearance or request online participation.....