Manish Sisodia, according to the Enforcement Directorate (ED), played a direct role in the alleged scheme involving the Delhi liquor policy. The declaration was given by the investigation agency on Friday at Sisodia's bail hearing at Delhi's Rose Avenue Court.

According to the ED, the policy was drafted to benefit particular people and was not based on the expert committee's recommendations. It said that the way the policy was written ensured that certain wholesalers obtained a profit margin of 12 percent, six percentage points higher than it ought to have been.

According to the ED, who said that it had evidence that Sisodia's request led to the decision being made, the margin of profit was maintained at 12 percent, which was entirely against the policy.

The central agency further stated that Manish Sisodia insisted on having certain policy provisions weakened "only to benefit a few private firms". It claimed that such policy adjustments facilitated cartelization.

The ED further stated that the Group of Ministers had never discussed certain aspects of the proposal (GoM). But the rule was accepted and put into practise. The GoM had requested many forms of data, but none of them were ever considered, according to a comment from the former excise commissioner.