Sai Teja Devarapalli, posing as Shivakumar, transferred Rs 94 crore from KMVSTDCL to Hyderabad’s First Finance Credit Co-Operative Society Ltd. Identified by SIT, he was authorized for activities at Union Bank’s MG Road Branch using a fabricated job post by J G Padmanabha, with CCTV evidence leading to custody. Padmanabha approved the directive; Shivakumar wasn’t an officer.