CBI questioned Manish Sisodia’s OSD, Gopal Krishna Madhav and middleman Dheeraj Gupta and gathered evidence that many other officials working with the GST (Goods and Services) department are involved in corruption, after which the CBI carried out raids at the GST office in national capital. The federal probe agency also conducted searches at the official and residential premises of Udit Prakash Rai, an IAS officer who is posted as Additional Commissioner in GST department of Delhi Government. Initial probe by the agency indicates collusion of Delhi government bureaucrats with middlemen in GST evasion. Some officials present during raids at GST office were also questioned and their statements were recorded. Gopal Krishna Madhav, came under scanner of CBI after a transporter informed the agency that GST officials are demanding bribe to release his trucks without paying the tax. The agency was told that complainant’s two trucks were seized by the GST officials and they were demanding Rs 3 lakhs to release without paying GST. The CBI, working on the information, first started surveillance on a private person Dheeraj Gupta who was acting as middleman for the GST officials. When Rs 2.26 lakh was being given to Gupta, the CBI officers caught him red-hand and he was placed under arrest on February 5. Dheeraj during the questioning told the CBI that he was collecting money for the bureaucrats and other GST officials. It appears to be a big racket of officials involved in corruption over GST. As arrests and raids have taken place just before the Delhi polls, many are also questioning the timing of raids.