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Section 138 of the Negotiable Instruments Act
![Multiple Cheques from Same Transaction can give Rise to Separate S. 138 NI Act Prosecutions: Supreme Court [Read Order]](https://images.taxscan.in/h-upload/2026/01/13/500x300_2118732-multiple-cheques-same-transaction-give-rise-separate.webp "Multiple Cheques from Same Transaction can give Rise to Separate S. 138 NI Act Prosecutions: Supreme Court [Read Order]")
Multiple Cheques from Same Transaction can give Rise to Separate S. 138 NI Act Prosecutions: Supreme Court [Read Order]
In a recent ruling, the Supreme Court held that multiple cheques issued in relation to the same transaction can give rise to separate prosecutions...
![Specific Averments Sufficient to Attract Vicarious Liability of Directors under NI Act: Delhi HC Refuses to Quash Cheque Dishonour in FIITJEE Loan Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/250x150_2111638-specific-averments-sufficient-attract-vicarious-liability-directors-ni-act-delhi-hc-refuses-quash-cheque-dishonour-fiitjee-loan-dispute-taxscan.webp "Specific Averments Sufficient to Attract Vicarious Liability of Directors under NI Act: Delhi HC Refuses to Quash Cheque Dishonour in FIITJEE Loan Dispute [Read Order]")
![Gujarat HC Permits Appeal Against Acquittal in ₹6L Cheque Bounce Case, Cites Improper Evidence Appreciation [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/250x150_2093708-cheque-bounce-taxscan.webp "Gujarat HC Permits Appeal Against Acquittal in ₹6L Cheque Bounce Case, Cites Improper Evidence Appreciation [Read Order]")
![S. 138 NI Act Cases: Supreme Court issues New Format for Synopsis to be Attached with Complaint [Read Judgement]](https://images.taxscan.in/h-upload/2025/09/27/250x150_2091535-supreme-court-taxscan.webp "S. 138 NI Act Cases: Supreme Court issues New Format for Synopsis to be Attached with Complaint [Read Judgement]")
Extinguishment of Debt under IBC would not ipso facto apply to extinguishment of criminal proceedings under NI Act: Himachal Pradesh HC [Read Order]
The Himachal Pradesh High Court in a recent case held that the process of extinguishment of Debt under Insolvency Bankruptcy Code (IBC), 2016 would not ipso facto apply to extinguishment of ...
![Extinguishment of Debt under IBC would not ipso facto apply to extinguishment of criminal proceedings under NI Act: Himachal Pradesh HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/08/500x300_2074379-ni-act-ibc-criminal-proceedings-taxscan.webp "Extinguishment of Debt under IBC would not ipso facto apply to extinguishment of criminal proceedings under NI Act: Himachal Pradesh HC [Read Order]")
Cash Transactions above ₹20,000 in Violation of Income Tax S. 269SS Not Legally Enforceable Debt Under NI Act: Kerala HC [Read Order]
In a landmark decision, the Kerala High Court held that any debt arising out of a cash transaction exceeding ₹20,000, in violation of Section 269SS of the Income Tax Act, 1961, cannot be treated as...
![Cash Transactions above ₹20,000 in Violation of Income Tax S. 269SS Not Legally Enforceable Debt Under NI Act: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070547-cash-transactions-transactions-violation-of-income-tax-income-tax-not-legally-enforceable-debt-taxscan.webp "Cash Transactions above ₹20,000 in Violation of Income Tax S. 269SS Not Legally Enforceable Debt Under NI Act: Kerala HC [Read Order]")
SC Restores Cheque Dishonour Case: Rules Partners Can Be Prosecuted Even Without Naming Firm [Read Judgement]
The Supreme Court has held that a firm's partners can be prosecuted under Section 138 of the Negotiable Instruments Act, 1881, even if the firm itself is not named as an accused. The Court...
![SC Restores Cheque Dishonour Case: Rules Partners Can Be Prosecuted Even Without Naming Firm [Read Judgement]](https://images.taxscan.in/h-upload/2025/07/25/500x300_2068846-supreme-court-cheque-dishonour-taxscan.webp "SC Restores Cheque Dishonour Case: Rules Partners Can Be Prosecuted Even Without Naming Firm [Read Judgement]")