The Delhi High Court has observed that it is incumbent on the part of a bank to supply the Forensic Audit Report (FAR) before classifying accounts as ‘fraud’ The ICICI Bank admitted that FAR was not supplied to the petitioners and if directed, such a report would be supplied to them. The Delhi HC said: \”It will be also entirely up to the Bank to decide whether the petitioner need to be given any personal hearing before taking any final decision in the matter or not.” The court clarified that the ICICi Bank would be at liberty to proceed further with the matter in accordance with law after considering the response of petitioners. The order dated 05.01.2024 (classifying Accounts as fraud) is hereby set aside,’ observed the Justice Jain-led Bench. The court ordered that the FAR and its Addendum be supplied within two weeks and once the said reports are supplied, the Petitioners would be able to send a response, if any.