case note for the judgment in Puneet Batra v. Union of India & Ors., W.P.(C) 11021/2025, decided by the Delhi High Court on 28 July 2025:
Case Note
Case Title: Puneet Batra v. Union of India & Ors.
Court: Delhi High Court
Coram: Justice Prathiba M. Singh and Justice Shail Jain
Date of Order: 28 July 2025
Citation: W.P.(C) 11021/2025
Facts of the Case:
- The petitioner, Puneet Batra, is a practicing advocate and a member of several bar associations.
- He was engaged by M/s Martkarma Technology Pvt. Ltd., a gaming company, to handle legal matters including GST, IPR, IT returns, etc.
- A GST Department search was conducted at the client’s premises in September 2024.
- The petitioner had handled over 100 matters for the client but withdrew from representation in September 2024.
- Subsequent summons were issued to the petitioner by the Anti-Evasion Branch of CGST Delhi East, with limited appearances and representations made.
- On 25 July 2025, the GST Department conducted a search at the petitioner’s office and seized documents and a CPU containing 1250 GB of data.
Issues:
- Whether the GST Department was justified in conducting a search and seizure at the office of an advocate.
- Whether the seizure of privileged documents and a CPU violated the attorney-client confidentiality.
- Whether the repeated summons and actions by the GST Department amounted to harassment of a legal representative.
Arguments:
- Petitioner’s Counsel: Asserted that the search and seizure were illegal and that the CPU likely contained confidential and privileged client information.
- Respondents’ Counsel (GST Dept.): Sought time to file a short affidavit to clarify the basis for the search and seizure.
Observations of the Court:
- The Court emphasized the importance of attorney-client privilege, noting that documents given to a lawyer by a client are inherently confidential.
- It stated that an advocate cannot be harassed unless there is prima facie material suggesting the advocate’s personal involvement in any alleged illegality.
- It expressed concern over the lack of clarity in the justification for the search at a lawyer’s office.
Order:
- The GST Department is directed to file an affidavit explaining the basis of the search.
- The petitioner is not required to appear pursuant to the impugned summons until the next hearing.
- The seized CPU is not to be opened or its contents accessed without the presence of the petitioner or his authorized representative.
- Next date of hearing fixed for: 4 August 2025.