2025 (8) TMI 311

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....sed of. W.P.(C) 11021/2025 & CMAPPL. 45387/2025 3. This matter has been listed before the Court in the typed supplementary list upon special mentioning today. 4. The present petition has been filed, inter alia, challenging the search at the office of the Petitioner conducted by the GST Department on 25th July, 2025, and the consequent seizure of the Central Processing Unit (hereinafter "the CPU") and other documents for being illegal. 5. The Petitioner - Mr. Puneet Batra is an advocate who is stated to be a member of the Delhi High Court Bar Association as also the Sales Tax Bar Association and the New Delhi Bar Association (Patiala House District Court). As per the petition, he is a regular practitioner in diverse fields of law includ....

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....hat he is merely the lawyer for the client and the same was taken on record by the GST Department. A second summon was received on 1st October, 2024 directing appearance on 3rd October, 2024. The Petitioner could not appear on the said date, however, a written representation was filed by him which was also taken on record. On 10th June, 2025 a third summon received directing appearance on 12th June, 2025, however, the Petitioner could not appear on the said date as he was travelling. Finally, on 26th June, 2025 he was again served with another summon dated 19th June, 2025 and on 27th June, 2025 he appeared before the Anti-Evasion Branch, CGST Delhi East, and gave his statement. 10. The grievance of the Petitioner presently is that on 25th ....