According to the CBI and the ED, irregularities were committed while modifying the excise policy and undue favours were extended to licence holders. The Delhi government implemented the policy on November 17, 2021, but scrapped it at the end of September 2022 amid allegations of corruption. Former Delhi Deputy Chief Minister Manish Sisodia is also an accused in the matter. On March 9, the ED arrested Sisodia at Tihar Jail, where he was lodged in connection with the case being probed by the CBI. The CBI arrested the Aam Aadmi Party leader on February 26.