Authority: Supreme Court of India

Order Date: 31-07-2026

Case Overview

  • Petition for Special Leave to Appeal (C) No. 17645/2023 filed by IDBI Bank Limited against Dinesh Shahra, arising from the impugned final judgment and order dated 14-06-2023 of WA No. 184/2023 of the High Court of Madhya Pradesh, Indore.
  • Heard before Hon'ble Mr. Justice Sanjay Kumar and Hon'ble Mr. Justice Sanjeev Sachdeva on 31-07-2026.
  • IDBI Bank submitted an affidavit dated 24-07-2026 from its Assistant General Manager (8th Floor Plate B, NBCC Building, East Kidwai Nagar, New Delhi).
  • The affidavit relied on the Final Forensic Audit Report (FAR) dated 04-04-2026, prepared by forensic auditors M/s New Haribhakti Business Services (NHBS) for the account of RSIL, concluding the forensic audit process initiated by a consortium of banks led by IDBI Bank.
  • Paragraphs 8, 9 and 11 of the affidavit state: the audit was based on available records, explanations from the respondent and public information; the auditor could not access original RSIL documents due to management change under the Corporate Insolvency Resolution Process; the FAR found no specific evidence of diversion, siphoning of funds or fraudulent transactions; and therefore the issues against the erstwhile promoters no longer survive.

Final Outcome

  • The Court recorded the statements and dismissed the Special Leave Petitions as infructuous.
  • Any pending applications, if any, were ordered to stand disposed of.

Topics: Banking, Court Order, Forensic Audit