leaders of the Aam Aadmi Party, including the present applicant Sh. Manish Sisodia to continuously generate and channel illegal funds to themselves, with deliberate loopholes left in the policy to facilitate criminal activities. A key policy change was increasing the wholesale profit margin from 5% to 12%, with 6% intended as kickbacks. It is alleged that due to urgent financial needs, Sh. Manish Sisodia and other Aam Aadmi Party leaders had sought advance kickbacks, and thus, Sh. Vijay Nair was appointed as the mediator, who had proposed to Ms. K. Kavitha and other members of South Group to fund the party in exchange for profitable business opportunities. It is alleged that Sh. Manish Sisodia and other accused persons and members of the ruling party in Delhi had received Rs. 100 crores as advance kickbacks from the South Group through intermediaries. This had led to the formation of a special purpose vehicle, M/s Indo Spirits, where Ms. K. Kavitha and Sh. Raghav Magunta, through proxies Sh. Arun Pillai and Sh. Prem Rahul Manduri, held a 65% partnership. M/s Indo Spirits was used to launder money, employing methods like control of the firm, excess credit notes, and overdue outstanding payments to recoup kickbacks. As far as investigation qua trial of kickbacks is concerned, the Directorate of Enforcement claims part of these funds was used in AAP‘s 2022 Goa Assembly election campaign, with Rs. 45 crores sent to Goa through hawala channels. As per the case of Directorate of Enforcement, the applicant is the key conspirator in this case, who was actively involved in generating, concealing, projecting as untainted, and using the proceeds of crime.
