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There is an obligation on banks to furnish Forensic Audit Report to borrowers before declaring the account as fraud, and to elicit their representation on the report, including its findings and conclusions, in case the banks consider the audit report relevant for classifying the account as a fraud account – State Bank of India Vs. Amit Iron Pvt. Ltd. and Ors. – Supreme Court
GLOBAL Publikasi: 07 Apr 2026 13:09 Sinkron: 08 Apr 2026 03:00

There is an obligation on banks to furnish Forensic Audit Report to borrowers before declaring the account as fraud, and to elicit their representation on the report, including its findings and conclusions, in case the banks consider the audit report relevant for classifying the account as a fraud account – State Bank of India Vs. Amit Iron Pvt. Ltd. and Ors. – Supreme Court

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