Puneet Batra vs UOI (Delhi High Court)
August 3, 2025
| COURT: | Delhi High Court |
| JUDGES: | JUSTICE PRATHIBA M. SINGH, JUSTICE SHAIL JAIN |
| LEGISLATION(S): | GST |
| COUNSEL: | Kirti Uppal |
| FILE: | Click here to download the file in pdf format |
| An Advocate cannot be subjected to harassment by a search and seizure conducted at his office unless and until there is some material for the GST Department to show that the advocate himself is not merely representing his client but is also personally involved in the alleged illegality. For the said purpose, some prima facie material would have to be shown by the GST Department. | |
(i) The Court would like to be first satisfied as to in what manner a search and seizure was conducted at the office of an Advocate, inasmuch as any documents that may have been given by the client to his lawyer are purely confidential in nature and are protected by attorney-client privilege.
(ii) The Advocate cannot be subjected to harassment in this manner unless and until there is some material for the GST Department to show that the advocate himself is not merely representing his client but is also personally involved in the alleged illegality. For the said purpose, some prima facie material would have to be shown by the GST Department.