TARUN KANTI DAS SOURAV MAITI vs STATE OF WEST BENGAL AND ANR — CRR/1348/2026

Summary of CRR/1348/2026: Tarun Kanti Das challenged a complaint case (C-3114/2019) pending before the 9th Judicial Magistrate, Alipore, arguing that Rs. 5,54,189 due as Tax Collected at Source cannot constitute legally enforceable debt under Section 138 of the Negotiable Instruments Act, making the cheque amount of Rs. 16,73,687 fictitious and unenforceable. The High Court admitted the petition and directed the petitioner to serve notice on the opposite party, with the matter listed for July 2026. Importantly, the trial court may proceed with trial pending this application's resolution, and the petitioner retains the right to raise these defences during trial. This case analysis is maintained by casestatus.in based on publicly available court records.