Delhi HC permits GST officials to examine CPU of Advocate with conditions

Puneet Batra Vs Union of India & Ors (Delhi High Court) Background The Delhi High Court heard a writ petition filed by Advocate Puneet Batra challenging a search and seizure operation conducted by the Goods and Services Tax (GST) Department at his office on 25 July 2025. The search resulted in the seizure of his Central Processing Unit (CPU), containing 1,250 GB of data, and several documents, including those unrelated to the client under investigation, M/s Martkarma Technology Pvt. Ltd., an online gaming company. Mr. Batra argued that the raid violated attorney–client privilege and amou...