https://www.taxtmi.com/article/detailed?id=17451 Advocate-client privilege protects confidential professional communications, not every record held in an Advocate's office or digital device. A GST inquiry may distinguish privileged advice from the Advocate's own alleged commercial, financial or operational conduct where prima facie material connects that conduct to the investigation. Search powers may apply to an Advocate's cabin within authorised premises, while examination of seized electronic data requires cloning, supervised access, segregation of unrelated client files, and use confined to material relevant to the identified investigation. en-us Thu, 24 Sep 2026 08:27:40 +0530 Thu, 24 Sep 2026 08:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17451 Advocate-client privilege protects confidential professional communications, not every record held in an Advocate's office or digital device. A GST inquiry may distinguish privileged advice from the Advocate's own alleged commercial, financial or operational conduct where prima facie material connects that conduct to the investigation. Search powers may apply to an Advocate's cabin within authorised premises, while examination of seized electronic data requires cloning, supervised access, segregation of unrelated client files, and use confined to material relevant to the identified investigation. Articles Goods and Services Tax - GST Thu, 24 Sep 2026 08:27:40 +0530 https://www.taxtmi.com/article/detailed?id=17451