Case of Puneet Batra vs Union of India, HC Delhi Judgement Dated 28th July 2025. GST Department cannot harass Advocate with search, unless personally involved in client’s illegality. It has been held that any search and seizure conducted at an advocate’s office must be justified by prima facie material showing the advocate’s involvement in alleged illegality, and attorney-client privilege must be respected. The Court held the GST Department not to open or access the seized CPU without the Petitioner or his representative present.