O R D E R Dated this the 20^th day of February, 2026 The petitioner is the accused in S.T.No.11/2025 on the file of the Court of the Chief Judicial Magistrate, Kollam (Trial Court) which has been filed by the 2^nd respondent alleging the commission of the offence punishable under Section 138 of the Negotiable Instruments Act , 1881.

2. The petitioner has stated in the Criminal Miscellaneous Case that there is no legally enforceable debt payable by her to the 2^nd respondent. The petitioner was a purchaser of goods from the 2^nd respondent, who is a full-fledged wholesaler. The 2^nd respondent and her accountant, in furtherance of their common intention, fabricated 18 invoices for approximately 90,00,000/- and dishonestly induced the petitioner to transfer Rs.40,00,000/- by falsely representing that the goods were supplied. On internal audit, it was found that the goods were not supplied. Under the GST regime, movement of goods exceeding Rs.50,000/- mandates the generation of an E-way bill. While 50 genuine invoices were supported by valid E-Way bills and actual delivery of goods, the 18 disputed invoices were not backed by any E-Way Bill or proof of delivery. However, without supplyin