PUNEET BATRA v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
PUNEET BATRA
v.
UNION OF INDIA & ORS.
W.P.(C) 11021/2025, CM APPL. 45387/2025 & CM APPL. 45388/2025 dated 28.07.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : Interim
Search and seizure at advocate office – Seizure of CPU – Petitioner an advocate representing gaming company in multiple matters challenged search on office, seizure of documents, partnership deed, and CPU containing 1250 GB data – Petitioner contended seizure violates attorney client privilege as he was only representing client – Court noted search at advocate offices require prima facie material of personal involvement not mere representation – Held: Department to file affidavit showing such material – Petitioner appearance under summons deferred – CPU not to be opened or data accessed without Petitioner/authorised representative present – Matter listed 04.08.2025.
Represented By:
Counsel for the Petitioner: Kirti Uppal, Sr. Adv., Avi Singh, Sr. Adv. with Mohit Bhandari, Bikash Chandra Pandey & S.P. Kamrah, Advs.
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