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Tag: data privacy

ArticleGST Article

Searches of advocates’ offices or records are allowed only on strong prima facie evidence under strict judicial safeguards, with limited access to related client data

byCA Bimal Jain02/10/202502/10/2025

The Hon’ble Delhi High Court in the case of Puneet Batra held that the office, documents, and electronic devices of an advocate are protected by attorney-client privilege and cannot be searched or seized by GST authorities except in exceptional circumstances,

GST in MediaMedia

GST officials cannot access data from advocate’s CPU without presence, consent’: Delhi HC

byAdmin15/09/202515/09/2025

The Delhi High Court has observed that the GST Department ought not to access data from the seized CPU of an advocate without his presence and consent, cautioning that such action could result in a serious breach of confidentiality and attorney-client privilege. 

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Latest Post

  • GST return due date extended for Mar 2026
  • Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order
  • Deposit of tax during search or investigation cannot be treated as ‘voluntary payment’
  • Inter-State Transfer of ITC on Amalgamation Permissible as given under Section 18(3) read with Rule 41 of the CGST Rules, 2017
  • Extend GSTR-3B return filing deadline: Demand by advocates and CAs as the portal is not working properly

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