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    <title>2025 (8) TMI 311 - DELHI HIGH COURT</title>
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    <description>The HC held that the search and seizure of the CPU and documents at the advocate&#039;s office was subject to scrutiny due to attorney-client privilege protecting confidential communications. The advocate cannot be harassed unless the GST Department presents prima facie material indicating the advocate&#039;s personal involvement in alleged illegality beyond mere representation of the client. The GST Department was directed to file an affidavit stating its position by the next hearing date. The matter was adjourned for further consideration.</description>
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      <link>https://www.taxtmi.com/caselaws?id=776124</link>
      <description>The HC held that the search and seizure of the CPU and documents at the advocate&#039;s office was subject to scrutiny due to attorney-client privilege protecting confidential communications. The advocate cannot be harassed unless the GST Department presents prima facie material indicating the advocate&#039;s personal involvement in alleged illegality beyond mere representation of the client. The GST Department was directed to file an affidavit stating its position by the next hearing date. The matter was adjourned for further consideration.</description>
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