Goods and Service TaxArticle·22 September 2026
Delhi HC says Advocate-Client Privilege Does Not Bar Investigation of the Advocate
By J the App
Executive Summary
The GST Department searched the office of Advocate Puneet Batra and seized his CPU during an investigation into Martkarma Technology Pvt. Ltd. The High Court upheld the search, finding sufficient material to investigate whether the advocate himself was involved in the client's affairs, while directing that unrelated third-party client data and privileged communications remain protected.
Domain | IDT | GST
The Position
Advocate-client privilege protects the ...
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