The Supreme Court has held that violation of cash transaction limits under the Income Tax Act does not automatically make a debt unenforceable in cheque dishonour cases under Section 138 of the Negotiable Instruments (NI) Act. Therefore, such a violation by itself cannot rebut the statutory presumptions available under the NI Act. After serving the statutory demand notice and receiving no payment, the complainant initiated proceedings under Section 138 of the NI Act. "In such circumstances, we are of the view that the high court committed no error in remanding the matter to the trial court. The Supreme Court also directed the trial court to dispose of the matter expeditiously, noting that the complaint had been pending since 2006.