The Kerala government on Thursday, 3 September formally constituted a Special Investigation Team (SIT) to probe the financial transactions and alleged irregularities surrounding the much-publicised but never-materialised visit of Lionel Messi and the Argentina national football team to the state. The SIT, headed by ADGP P. Vijayan, will examine a financial trail that reportedly includes a ₹126 crore transfer to foreign accounts and a ₹22.68 crore GST evasion allegation.

How the Controversy Unfolded

The announcement of Messi's proposed Kerala visit was first made during the Pinarayi Vijayan-led Left Democratic Front (LDF) government in 2024. Promises of his arrival were repeated through 2025 and into the first quarter of 2026, but the football legend never set foot in the state. The current V.D. Satheesan-led government constituted the SIT after examining reports submitted by the Sports Department and the GST Department, and following a legal opinion from the Advocate General.

Composition of the SIT and Scope of Probe

The SIT will be led by ADGP P. Vijayan and will include two Superintendents of Police alongside officers drawn from the Crime Branch, Vigilance, and local police units. Its mandate extends well beyond determining whether the Argentina team was genuinely scheduled to visit. Investigators will scrutinise bank records, agreements, company accounts, and the identities of entities involved — with the central objective of establishing where the money originated, where it went, and for what stated purpose.

The ₹126 Crore Foreign Transfer and GST Allegations

Among the most significant claims under examination is the allegation that ₹126 crore was transferred to foreign accounts through a US-based agency, purportedly as payment to the Argentine Football Association. The Reporter Broadcasting Company (RBC) is also expected to face detailed scrutiny over its alleged role in these financial transactions, including the nature of its sponsorship arrangement and whether the transactions were backed by valid contractual obligations.

A separate ₹22.68 crore GST evasion allegation flagged by GST Intelligence adds another dimension to the probe. The SIT will examine whether the correct tax liability was disclosed and whether the valuation and nature of transactions were accurately reported to authorities.

Other Aspects Under Investigation

The SIT will also look into the selection process for the event sponsor — specifically whether the process was transparent and whether a valid tripartite agreement existed between the state government, the sponsor, and the Argentine Football Association. Any alleged irregularity in the handover of the stadium, reportedly in violation of prescribed rules, will be examined separately.

The foreign trip undertaken by former Sports Minister V. Abdurahiman is another aspect under the scanner. Investigators will examine the circumstances and stated purpose of the trip and whether it was connected to the proposed Argentina visit or its financial arrangements. Given the international dimension of the transactions, the Enforcement Directorate is also reportedly examining possible violations under the Foreign Exchange Management Act (FEMA).

What the Investigation Could Determine

For Kerala's passionate football community, the SIT's findings will seek to answer a question far removed from the original excitement: what exactly happened to the money behind the promise of bringing Messi and Argentina to the state. The probe's conclusions could determine whether the controversy was the outcome of a failed sporting ambition or whether serious financial and procedural irregularities lay at its core.