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Consequently, I find all the charges against the accused under Section 120(b) read with Sections 381 and 420 of the Indian Penal Code, as well as Section 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988, to be proved. For the proven charges, the Trial Court imposed only the minimum sentence of one year and a fine of Rs.1,000/-, which does not warrant interference. 24. Accordingly, finding no merits, this Criminal Appeal stands dismissed. The appellant is granted twelve weeks time, from the date of receipt of a web-copy of this order, to surrender before the Trial Court to undergo the sentence. 16.09.2025 Neutral Citation : yes grs To 1. The XIII Additional Special Judge for CBI Cases, Chennai. 2. The Inspector of Police, SPE/CBI/ACB/Chennai. 3. The Public Prosecutor, High Court of Madras. D.BHARATHA CHAKRAVARTHY, J. grs Crl.A.No.385 of 2014 16.09.2025
by Sekar Reporter · Published September 16, 2025
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The court, led by Justice C. Saravanan, held that the adjudication could proceed under the Central Goods and Service Tax Act, 2017, and the State GST Act. However, the recovery of GST, interest, and penalty would remain in abeyance until the Supreme Court’s decision.
by Sekar Reporter · Published February 18, 2026