Case of Shine Varghese Koipurathu vs State of Kerala, SC Judgement Dated 8th December 2025. The apex court held that a cash loan over Rs 20,000, even if violating Income Tax Act (Section 269SS), remains a legally enforceable debt for Section 138 of Negotiable Instrument Act (cheque bounce) cases. The court held that violations of the Income Tax Act for large cash transactions result in separate penalties, not invalidation of the underlying financial obligation for cheque bounce proceedings.