The co-accused named in the prosecution complaint include former Reliance Power CFO Ashok Kumar Pal, Reliance NU BESS Ltd. and Rosa Power Supply Company Ltd. (subsidiaries of Reliance Power), Reliance Group executive Punit Narendra Garg, an Odisha-based "shell" company Biswal Tradelink Private Limited, its MD Patha Sarathi Biswal and trade financing consultant Amar Nath Dutta, reported the PTI.

As per the Enforcement Directorate, Biothane Chemicals Pvt. Ltd., Ravinder Pal Singh Chadha and Manoj Bhaiyasaheb Pongde are also among the accused.