Consequently, the Director lacks the capacity to fulfil the demand raised by a notice under Section 138 NI Act. Ltd. (2021) 6 SCC 258 is distinguishable, as in that case, the cause of action under Section 138 NI Act arose before the imposition of the moratorium. (Para 65) Shri Sendhuragro and Oil Industries v. Kotak Mahindra Bank, 2025 LiveLaw (SC) 292 : 2025 INSC 328Negotiable Instruments Act, 1881; Section 138 r/w. Ltd., 2025 LiveLaw (SC) 286 : 2025 INSC 315 : AIR 2025 SC 1607 : (2025) 7 SCC 615Negotiable Instruments Act, 1881; Section 141 - Vicarious Liability of Directors - Twin Requirements for Prosecution – Held, for an offence under Section 141 of the N.I. Naresh Potteries v. Aarti Industries, 2025 LiveLaw (SC) 1 : 2025 INSC 1 : AIR 2025 SC 886