‘Conscious, inexcusable delay’: SIT flags lapses in tax probe into Lionel Messi's Kerala visit

​The initial investigation by the Intelligence Unit in Kanhangad into alleged irregularities linked to football icon Lionel Messi's proposed visit to Kerala was marked by “conscious and inexcusable delay”, the Special Investigation Team (SIT) currently probing the case has said.

The observation was made in a detailed supplementary investigation report submitted by the SIT to the Commissioner of the State Goods and Services Tax Department on September 7. The report, accessed by Onmanorama, flagged an alleged tax evasion of ₹25.78 crore by Reporter Broadcasting Company Private Limited (RBC).

The SIT said the Intelligence Headquarters in Thiruvananthapuram, which was overseeing the case, appeared to have remained silent and failed to take timely and effective steps to bring the investigation to its logical conclusion.

It also pointed to serious supervisory lapses at multiple levels. The Deputy Commissioner (Intelligence), Kasaragod, who was the immediate supervisory and controlling officer of the Kanhangad unit, failed to ensure that the investigation progressed expeditiously despite its substantial revenue implications, the report said.

The SIT also found that the Joint Commissioner (Intelligence), Kozhikode, who had approved the Intelligence Report in August 2025, failed to effectively monitor the subsequent progress of the case and ensure that appropriate action, including the issuance of a Show Cause Notice and recovery of revenue, was considered where warranted.

According to the SIT report, the Intelligence Officer, Kanhangad, stated that V Sunil Kumar, Deputy Commissioner (Intelligence), Headquarters, had intervened in the matter through WhatsApp, resulting in the investigation being kept in abeyance. The SIT said it had taken note of the statement and the related communication while examining the circumstances surrounding the delay.

The SIT said the case warranted prompt and effective investigation, including consideration of search provisions under Section 67(2) of the CGST/KSGST Act, 2017, wherever the statutory conditions were met. It observed that timely action could have brought the investigation to an early conclusion and helped safeguard government revenue.

The team recommended stringent and time-bound recovery proceedings to realise the amount allegedly due. It also called for disciplinary or departmental action against officers found, after due examination, to be responsible for the delay, dereliction of duty or supervisory lapses.

In view of the gravity of the irregularities and indications of possible involvement of officials at different levels, the SIT recommended that the Intelligence report approved by the Joint Commissioner, Intelligence and Enforcement Zone, Kozhikode, along with connected records, be handed over to another Intelligence unit.

The SIT also recommended an independent inquiry into the possibility of “extraneous influence/connivance” in the conduct and progress of the investigation. The inquiry should determine whether any officials were involved in improper intervention and identify the circumstances that led to the delay and ineffective handling of the case, it said.

The current report was submitted by the SIT headed by ADGP P Vijayan. According to the report, the total tax evasion was quantified at ₹25,78,20,675. Of this, ₹22.68 crore relates to IGST allegedly not paid under the Reverse Charge Mechanism (RCM) on foreign remittances made to the Argentina Football Association (AFA). Under RCM, the recipient of a supply is liable to pay the tax instead of the supplier.

The SIT said RBC had remitted $1.45 crore, equivalent to ₹126.04 crore, to the AFA through its collection agent, Tour Prod Enter LLC.