RAID against a GST Consultant – Call to save Tax Profession & Amend section 67 of CGST Act

RAID against a GST CONSULTANT – Call to save Tax Profession  & Amend section 67 of CGST Act; Protecting Tax Professionals CA, CMA, CS, Advocate from Penal Provisions Under Section 67 of the CGST Act: A Critical Analysis and Call for Reform; Protecting the Sanctity of Tax Professionals CA, CMA, CS, Advocate from Harassment Under GST Law

In recent times, the professional integrity of CA, CMA, CS, and Advocates has come under threat from government departments and anti-evasion wings. The latest instance of harassment is the raid under Section 67 of the Central Goods and Services Tax (CGST) Act, where an Anti-Evasion team raided an Advocate’s office in Mayur Vihar, Delhi, seizing computers and sensitive documents linked to various client cases.

Fact of the recent DELHI HIGH COURT ‘s case of Puneet Batra Vs UOI & Ors

Martkarma Technology Pvt. Ltd, a gaming company, had engaged an Advocate for a wide array of legal and professional services, such as GST filings, tax returns, intellectual property registration, and cyber law. During anti-evasion proceedings, the company’s premises were searched, and several summons were issued to the lawyer. Despite no longer representing the company (confirmed in writing), on 25th July 2025 , the authorities raided the Advocate’s office, seizing devices and documents. Feeling aggrieved, the Advocate approached the Delhi High Court, challenging the action as not only excessive but illegal.

DELHI High Court’s Stand: Upholding Professional Sanctity

The bench of Hon’ble Justice Prathiba M. Singh and Justice Shail Jain delivered a significant observation. The court ruled that:

An Advocate cannot be subjected to harassment unless there is specific material showing that the Advocate is personally involved in the alleged illegality, not just representing their client.

The Delhi High Court reinforced the principle of Attorney-Client Privilege—an essential tenet for the effective functioning of the legal system. Further, the Court sharply criticized the nature of the raid and barred the authorities from accessing any seized devices or documents without the Advocate’s presence and oversight.

Implications for Tax Professionals CA, CMA, CS, Advocate: A Call to Action

1.Section 67 Needs Urgent Review

Section 67 of the CGST Act, which governs search and seizure, was never intended to permit arbitrary raids or to harass legal and financial professionals representing their clients. The current interpretation and its misuse send a chilling message to the broader professional community—perform your duties, and you might be personally targeted.

2. Unite for Professional Autonomy

The time has come for CAs, CMAs, CSs, and Advocates to unite and defend their professional autonomy. If lawyers, with their special privilege of confidentiality, are not spared, the fate of CAs, CMAs, CSs, and others—who lack equal legal protection—becomes even more precarious. Divided, we stand vulnerable; united, we command respect.

3. Protect Client Confidentiality

Professional-client confidentiality is the bedrock of trust. Tax professionals handle sensitive data, business strategies, and proprietary client information. Unchecked raids threaten not just individuals, but the entire ecosystem of trust, reliability, and professionalism that supports India’s commerce and industry.

Advice and Message to Society

• Do not let intimidation stifle the honest discharge of professional duties.
• Support professionals fighting against illegitimate harassment—this is a battle to preserve fairness and the rule of law.
• Legislatures and regulators must amend Section 67, clearly safeguarding the professional independence and client privilege of tax professionals.
• Professionals—do not fear, but remain vigilant, united, and informed. Document all dealings, maintain proper disengagement records, and be ready to defend your professional honor before the law.

Conclusion

This recent Hon’ble Delhi High Court decision in the case of Puneet Batra Vs UOI  (2025), is more than just judicial intervention—it is a wake-up call for the entire professional community. The harassment of professionals undermines the very foundation of justice and commerce in our society. Let us pledge to protect the dignity of the legal, accounting, and tax professions, stand as one, and demand systemic reforms for the protection we rightfully deserve.