Quashing of Proceedings Against Non-Executive Director Under Section 528 BNSS and Sections 138 & 141 NI Act: Calcutta High Court
The Calcutta High Court delivered an important judgment in Masud Tarif versus State of West Bengal and another, holding that a director cannot be prosecuted under Section 138 NI Act and Section 141 NI Act without specific allegations showing his role in the offence. The judgment was passed by Justice Uday Kumar on 20 March 2026. Background of the Case The case originated from a commercial transaction in August 2013…