Delhi High Court upholds GST search of lawyer’s office, limits data access

The Delhi High Court has upheld a GST department search of advocate Puneet Batra's office and the seizure of his computer and documents, ruling that advocate-client privilege does not bar investigation when prima facie material suggests the lawyer's own involvement. A bench of Justices Anil Khetarpal and Shail Jain dismissed Batra's plea challenging the July 25, 2025, search of his law firm Bass Legal LLP, including his cabin. The court noted that the search was carried out under a valid authorisation under Section 67(2) of the Central Goods and Services Tax Act.

The court directed the GST authorities to use a cloned copy of the seized data for further investigation and to confine its examination to material relevant to the probe, ensuring confidentiality of other clients' information. It clarified that the ruling does not permit unrestricted searches of advocates' premises or dilute advocate-client privilege. The court also noted that Batra admitted certain files were deleted remotely during the search, but said this alone does not establish wrongdoing. The GST department alleged Batra was not merely a legal adviser but was involved in the affairs of gaming company Martkarma Technology Pvt Ltd.