Delhi High Court Reprimands GST Dept For Raiding Lawyer’s Office, Seizing Computer Over Client’s Tax Case

The Delhi High Court has pulled up the GST Department for harassing a tax lawyer, by raiding his offices and seizing his files and electronic gadgets, in connection with alleged GST evasion by one of his clients.

A division bench of Justices Prathiba M. Singh and Shail Jain observed that unless the Department has some material to indicate the lawyer’s involvement in alleged tax evasion, it cannot take such steps against him.

“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,” it observed.

The bench was dealing with the lawyer’s petition, challenging the search and seizure at his offices. He claimed that a CPU device containing client correspondence, which is confidential in nature, was seized by the GST Department, apart from Partnership Deed related to his law firm and other documents.

The searches were conducted after issuing him four summons.

Petitioner argued that he had merely represented his client and the GST Department is not empowered to resume any documents and seize his CPU which could have various other privileged material.

At the outset, the High Court agreed that 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.

Accordingly, it directed the GST Department to file an affidavit placing its stand as to in what manner a search and seizure was conducted at the office of an Advocate.

In the meantime, the Petitioner need not appear before the GST Department pursuant to the impugned summons, Court said.

“Insofar as the CPU is concerned, since it could be consisting of belonging to other clients of the Petitioner, the same shall not be opened in any manner and the contents of the said CPU shall not be downloaded by the GST Department without the presence of the Petitioner or any of his Authorised Representative,” the Court ordered and listed the matter for August 04.

Appearance: Mr. Kirti Uppal, Sr. Adv., Mr. Avi Singh, Sr. Adv. with Mr. Mohit Bhandari, Mr. Bikash Chandra Pandey & Mr. S.P. Kamrah, Advs. for Petitioner; Mr. Aditya Singla, SSC, CBIC, Mr. Ritwik Saha, Mr. Siddharth Saxena, Ms. Arya Suresh & Ms. Shreya Lamba, Advs. for Respondent

Case title: Puneet Batra v. Union of India

Case no.: W.P.(C) 11021/2025

Click here to read order

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