TaxTMI 
TaxTMI 
TaxTMI 
2025 (9) TMI 804
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....v. Mr. Arun Khatri, SSC with Ms. Anoushka Bhalla, Ms. Tracy Sebastian, Mr. Sahil Khurana & Mr. Akshay, Advs. Mr. T. Singhdev, Mr. Tanishq Srivastava, Mr. Abhijit Chakravarty & Ms Yamini Singh, Advs. for R-3 (9044153267). PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. 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 as being illegal. 3. 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 including direct and indirect taxation, school fee regulation matters, cyber law, and other criminal matters. 4. The firm M/s. Bass Legal LLP (hereinafter "the firm") is a tax consulting firm run by the Petitioner's parents, and it is stated that the Petitioner is an Advocate who handles all the taxation matters o....
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....ents, have also been resumed by the GST Department. The GST Department has also seized electronic gadgets being a complete CPU having 1250 GB. The documents resumed and the electronic gadgets seized have been recorded vide a panchnama dated 25th July, 2025. 9. Pursuant to the said search and seizure, a summon has also been issued to the Petitioner on 25th July, 2025 to appear before the GST Department on 28th July 2025, at 12:30 p.m. 10. The present writ petition was filed on an urgent basis at that stage. On 28th July 2025, the Court had heard the ld. Sr. Counsels for the Petitioner, as also Mr. Aditya Singla, ld. SSC appearing on behalf of the GST Department and directed as under: - "14. Considering the facts of the case, this Court would like to be, first satisfied as to in what manner a search and seizure was conducted at the office of an Advocate, inasmuch as any documents that may have been given by the client to his lawyer are purely confidential in nature and are protected by attorney-client privilege. 15. The Advocate cannot be subjected to harassment in this manner unless and until there is some material for the GST Department to show that the advocate himself is no....
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....le of the Petitioner in the conduct of the business of the client i.e. M/s Martkarma Technology Pvt. Ltd. The said client was running an online gaming company under the domain name '11winner.com'. Various statements recorded by the GST Department during the investigation were also filed along with the said note. The same were retained in a sealed cover. The remand applications were also produced before the Court and Mr. Singla was directed to place the same on record. 14. Today, submissions on behalf of the Petitioner have been made by Mr. N. Hariharan, Mr. Kirti Uppal and Mr. Avi Singh, ld. Sr. Counsels. 15. Ld. Sr. Counsels for the Petitioner placed reliance on a judgment of the Supreme Court in Civil Appeal No. 8129 of 2022 titled Madhyamam Broadcasting Limited vs Union of India to argue that, the manner in which a sealed cover is sought to be produced and relied upon, without giving copies to the Petitioner, would be contrary to law. It is submitted that, the Petitioner ought to be made aware of all the material which is being relied upon by the GST Department, to be able to rebut the same, and the Court cannot be permitted to merely see the sealed cover and make a judgment o....
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....elhi -110091. S. No. Name Father's Name Address Age Pancha 1 Jatin Kumar Sh. Prem Dass H-410, B-block, Gali No.-10, shakurpur, Delhi-110034 30 Pancha 2 Sandeep Kumar Sh. Chandrakant E-252, Khajuri Khas, Gali No.15, Delhi-110094 37 Today i.e. on 25.07.2025, we the above named panchas, on having been called upon by the officer Sh. Piyush Soni, Inspector, Anti Evasion, Central GST Delhi East Commissionerate, C.R. Building, IP Estate, Delhi 110002 (herein after referred to as the officer) presented ourselves near DLF Galleria Mall, Mayur Vihar Extention, New Delhi-110091 to witness the search proceedings to be carried out at principal place of business of M/s Bass Legal LLP, Second Floor, Unit No.DGL224, DLF Galleria, Mayur Vihar Phase 1 Road, New Delhi -110091. The officers introduced themselves by showing us their identity cards and informed us that a premises is required to be searched under Section 67(2) of Central Goods & Services Tax, Act, 2017 and the officers intend to search the said premises for which they are duly authorised by the Additional Commissioner, Anti Evasion, Central Tax, GST-Delhi East Commissionerate. The officers requested us to wit....
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....Batra stated that Sh. Puneet Batra is his son and Ex-partner of M/s Bass Legal LLP till 07.09.2019. Further, Sh. Mahesh Kumar Batra submitted the Partnership deed dated 06.09.2019 as evidence of the same. Thereafter, on being asked about the whereabouts of Sh. Puneet Batra, Sh. Mahesh Kumar Batra said that Sh. Puneet Batra is advocate by profession and he looks after taxation matters in the said firm. Thereafter, the officers started search proceedings at the premises. During the search proceedings, some documents related to M/s Martkarma Technology Private Limited (GSTIN:- 07AAQCM1321F120) were found at the premises of M/s Bass Legal LLP, which were resumed by the officers for investigation purpose. Details of the resumed documents seen and signed by Sh. Mahesh Kumar Batra are as detailed below:- Sr.No. Description of Documents/Items Total Pages/Items 1 LLP Agreement Dated 29.06.2017 of M/s Bass Legal LLP between Sh. Puneet Batra and Sh. Mahesh Kumar Batra 01 to 13 2 Supplymentary agreement dated 06.09.2019 on admission cum retirement as supplement to the original LLP Agreement 01 to 03 3 Loose documents related to M/s Martkarma Technology Private Limited (GSTIN:- 0....
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....y advocate without his presence and consent, inasmuch as the same could lead to serious breach of confidentiality and attorney-client privilege. The GST Department is cautioned that, unless there are exceptional circumstances and subject to further orders that may be passed by the Court, if any advocate's office is to be searched or computer is to be opened, the same ought to take place in the presence of the advocate and not otherwise. 23. At this point in time, the Court is, however, inclined to permit the CPU of the Petitioner to be examined subject to the following conditions: (I) Persons in whose presence the CPU shall be examined: (1) The CPU shall be permitted to be examined by the GST officials in the presence of the Petitioner and two lawyers or one lawyer and a forensic expert on his behalf. (2) Two senior officials of the IT Department, Delhi High Court i.e., Mr. Sarsij Kumar, Director (IT Branch) (Mob. No. 9650006723) and Mr. Zameem Ahmad Khan, Joint Director (IT Branch) (Mob. No.9650006732), shall also be present at the time when the CPU is accessed. (3) One forensic expert on behalf of the GST Department shall also be permitted to be present at the time when ....