GST Records Irrelevant at Pre-Trial Stage U/S 138 NI Act: Allahabad High Court

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GST Records Irrelevant at Pre-Trial Stage U/S 138 NI Act: Allahabad High Court

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Published on

28/04/2026

By Mariya Paliwala

GST Records Irrelevant at Pre-Trial Stage U/S 138 NI Act: Allahabad High Court

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The Allahabad High Court has dismissed an application filed under Section 528 of the BNSS seeking quashing of a summoning order in a cheque dishonour case under Section 138 of the Negotiable Instruments Act, 1881 and held that GST Records are irrelevant at pre-trial stage under Section 138 Negotiable Instrument Act. The bench of Justice…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

GST Records Irrelevant at Pre-Trial Stage U/S 138 NI Act: Allahabad High Court

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