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Wednesday, January 15, 2025


Banks’s Liability on Fraudulent Transactions | 07 Jan 2025

State Bank of India v. Pallabh Bhowmick & Ors

“Supreme Court directs SBI to refund the amount to a customer, stating that it’s a bank's remain vigilant against 

fraudulent transactions.”

Justices JB Pardiwala and R Mahadevan

Source: Supreme Court  

Why in News? 

The Supreme Court recently held that banks are responsible for safeguarding customers from unauthorized transactions 

and must use advanced technology to prevent fraud. It upheld SBI's liability for fraudulent transactions in a customer's 

account, stating banks' vigilance as per RBI guidelines. The Court also advised customers to exercise caution and avoid 

sharing OTPs. 

Justices JB Pardiwala and R Mahadevan held in the matter of State Bank of India v. Pallabh Bhowmick & Ors. 

What was the Background of State Bank of India v. Pallabh Bhowmick & Ors.? 

A customer of State Bank of India (SBI) made an online shopping purchase and subsequently attempted to return the 

item. 

The customer received a call from someone who fraudulently posed as customer care representative for the retailer. 

Following the fraudster's instructions, the customer downloaded a mobile application. 

This led to unauthorized transactions being made from the customer's bank account, totaling ₹94,204.80. 

State Bank of India denied liability for these transactions, arguing that they were authorized since they involved the 

sharing of OTPs and M-PINs by the customer. 

The customer contested this claim, maintaining that they never shared sensitive information like OTP or MPIN with 

anyone. 

The customer alleged that the fraud occurred due to a data breach on the retailer's website, which was beyond their 

control. 

The customer reported the unauthorized transactions to SBI within 24 hours of their occurrence. 

The matter was initially brought before a Single Judge Bench, which held SBI liable for the unauthorized transactions. 

SBI filed an Intra-Court appeal before the Division Bench of the High Court, which was dismissed. 

Subsequently, SBI filed a Special Leave Petition before the Supreme Court challenging the High Court's decision. 

What were the Court’s Observations? 

The Supreme Court stated that banks cannot abdicate their responsibility to protect customers from unauthorized 

transactions reported from their accounts, emphasizing the bank's duty of vigilance. 

The Court held that banks must utilize the best available technology to detect and prevent unauthorized and 

fraudulent transactions, placing this technological obligation squarely on the banking institutions. 

The Court referenced Clauses 8 and 9 of the RBI Circular dated 6th July, 2017, which establish "zero liability" for 

customers in cases of unauthorized transactions resulting from third-party data breaches, provided they are reported 

promptly. 

The Court noted the significance of the customer's prompt reporting, that the fraudulent transaction was brought to 

the bank's notice within 24 hours of occurrence. 

While upholding SBI's liability in this case, the Court simultaneously observed the reciprocal duty of account holders 

to exercise extreme vigilance regarding OTPs and not share them with third parties. 

The Court observed that in certain circumstances, customers could be held responsible for negligence, though no such 

negligence was established in the present case. 

The Court ultimately found no reason to interfere with the High Court's judgment, which had determined the 

transactions to be unauthorized and fraudulent in nature, with no negligence attributable to the customer. 

What are the Provisions of the RBI Notification on Customer Protection and Limiting Liability in 

Unauthorized Electronic Banking Transactions? 

The RBI issued this circular (RBI/2017-18/15) on 6th July, 2017, to address the increasing concerns about unauthorized 

electronic banking transactions and to strengthen customer protection measures. 

The circular was prompted by a surge in customer grievances related to unauthorized transactions resulting in debits 

to their accounts/cards, necessitating a review of customer liability criteria. 

The circular categorizes electronic banking transactions into two types:  

Remote/online payment transactions (internet banking, mobile banking, card-not-present transactions) Face-to-face/proximity payment transactions (ATM, POS transactions requiring physical presence of payment 

instrument) 

The framework mandates banks to design systems and procedures that ensure customer safety in electronic banking 

transactions, including robust fraud detection mechanisms and comprehensive risk assessment tools. 

Notification states that a mandatory registration for SMS alerts and where available, email alerts, with a requirement 

for banks to provide 24x7 access through multiple channels for reporting unauthorized transactions.

Limited Liability of a Customer

Zero Liability (Clause 6): 

Customers have zero liability in two scenarios:  

When there is contributory fraud/negligence by the bank (no reporting timeframe required) 

In third-party breaches where neither bank nor customer is at fault, if reported within 3 working days 

Limited Liability (Clause 7): 

Customer Bears Full Liability:  

When loss occurs due to customer negligence (e.g., sharing payment credentials) 

Customer bears entire loss until reporting to bank 

After reporting, bank bears all subsequent losses 

Limited Liability Based on Account Type (4-7 working days delay):  

BSBD Accounts: Maximum ₹5,000 

Regular savings accounts/PPIs/MSMEs/Credit cards up to ₹5 lakh limit: Maximum ₹10,000 

Other accounts/Credit cards above ₹5 lakh: Maximum ₹25,000 

Overall Liability Structure (Clause 8): 

Reporting Timeline Framework:  

Within 3 working days: Zero customer liability 

4-7 working days: Limited liability as per Table 1 

Beyond 7 working days: As per bank's board-approved policy 

Working Days Calculation:  

Based on home branch schedule 

Excludes date of communication receipt 

Reversal Timeline (Clause 9): 

Bank's Obligations:  

Must credit disputed amount within 10 working days of notification 

Credit must be value-dated to unauthorized transaction date 

No need to wait for insurance claim settlement 

Bank's Discretionary Powers:  

Can waive customer liability even in negligence cases 

Can provide relief beyond prescribed limits 

Additional Requirements: 

Banks must:  

Display liability policy in public domain 

Inform existing customers individually 

Provide policy details at account opening