On the basis of intelligence given by officers of the anti-evasion, CGST, Thane Commissionerate, searches were carried out at the office premises of M/s CB Shah & Co, M/s Padmavati Enterprise and M/s Maanya Impex located Borivli West.

Bhavin Bharat Shah, proprietor of Maanya Impex had created three firms in the name of his family members ie M/s CB Shah & Co, and M/s Padmavati Enterprises.