Delhi High Court upholds GST search of advocate's premises

The Delhi High Court has dismissed a writ petition filed by advocate Puneet Batra, which challenged a July 2025 search of his cabin at Bass Legal LLP and the seizure of his computer and documents. The search was conducted by authorities under Section 67(2) of the Central Goods and Services Tax Act, 2017.

Batra argued that the search violated advocate-client privilege, as the seized electronic data likely contained confidential information regarding various clients, including Matkarma Technology Pvt. Ltd. However, the Court held that privilege under Section 132 of the Bharatiya Sakshya Adhiniyam is vested in the client to protect their communications and cannot be used to shield an advocate from investigation if there is prima facie evidence of their personal involvement in the matters under scrutiny.

The Court ruled that the search was valid because investigators indicated the petitioner may have acted beyond the role of a legal adviser. While upholding the search, the Court emphasized that safeguards must remain in place to protect genuine advocate-client privilege and the confidential data of unrelated third-party clients.