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 amounted to harassment of an advocate merely representing a client. The petition raised significant questions regarding the extent to which investigating authorities may intrude into a lawyer’s professional records while probing suspected tax evasion by a client.
Factual Matrix
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The petitioner, a practicing advocate and former partner of M/s Bass Legal LLP (run by his parents), provided legal and professional services to Martkarma Technology Pvt. Ltd. since 2023.
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The GST Department conducted a search of Martkarma’s premises in September 2024. Subsequently, Mr. Batra received multiple summons between September 2024 and June 2025, to which he responded with written submissions or personal appearance.
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On 25 July 2025, officers searched the office of M/s Bass Legal LLP, seizing documents related to Martkarma, the firm’s partnership deed, and the petitioner’s CPU. The search was conducted in the presence of his father, but not the petitioner. Photographs suggested that GST officers accessed his computer, raising concerns about breach of privileged communication.
Petitioner’s Arguments
