The Delhi High Court has allowed the GST Department to continue analyzing digital data from advocate Puneet Batra’s seized computer. The inspection will be conducted under strict supervision, including the presence of the lawyer and court-appointed officials.
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NEW DELHI: The Delhi High Court has permitted the Goods and Services Tax (GST) Department to continue parsing digital data retrieved from a computer CPU seized during a raid on lawyer Puneet Batra, allowing further analysis under stringent supervision.
The order was passed by a Division Bench of Justice Prathiba M Singh and Justice Shail Jain, marking the latest development in the ongoing legal dispute over the legality of the search and seizure.
Background
Advocate Puneet Batra, a practising lawyer and member of multiple bar associations, challenged a search and seizure operation carried out at his office by the Anti-Evasion Branch, CGST Delhi East, on 25 July 2025.
During the search, officials seized his CPU (1250 GB storage) and certain documents, including a partnership deed related to his parents’ firm, M/s Bass Legal LLP. Batra argued that the CPU contained sensitive client data unrelated to the case under investigation, and accessing it would cause a grave breach of confidentiality.
The GST Department, however, alleged that Batra was not merely representing his client, M/s Martkarma Technology Pvt. Ltd. (a gaming company), but was actively involved in running its business. Several statements and investigation notes were submitted to the Court in a sealed envelope.
Court Conditions Earlier
In September, the Delhi High Court cautioned GST officials against accessing electronic devices belonging to advocates in their absence. The Court allowed limited inspection of the CPU but imposed strict safeguards. The device was examined on September 11 and 12, in the presence of the lawyer’s representatives, Delhi High Court IT personnel, and forensic experts appointed by both sides.
However, the GST Department later informed the Court that it could only partially parse the extensive digital data within the allotted time, prompting a request for additional access.
On November 13, the Court allowed the Department to resume digital data parsing, subject to stringent monitoring. The latest order mandates that:
1. Parsed at the National Forensic Sciences University Lab
All parsing and analysis must be conducted at the Directorate General of GST Intelligence, National Forensic Sciences University, Ministry of Home Affairs Lab.
2. Supervised Access
The process must take place in the presence of:
- Court-appointed local commissioners
- Two counsel representing advocate Batra
- Two GST Department officials
3. Daily Parsing Schedule
Data parsing will begin on November 17 and may continue up to six hours per day until completion, with a final deadline of November 25.
4. Data Custody and Copies
Once parsing is complete:
- A copy of the parsed data will be handed over to Batra.
- A second copy will be stored on a new hard drive and kept in the custody of the court-appointed commissioners until the next hearing.
5. Objections Not to Halt Parsing
If objections arise regarding the relevance of specific data, the Court directed that parsing should proceed. Such objections will be examined during the next hearing on December 4, ensuring the technical process is not stalled.
Appearance:
For the petitioner: Senior Advocates Avi Singh, Kirti Uppal, Mohit Mathur and Sachin Puri with advocates Kunal Malhotra, Animesh Gaba, Nalinaksha Singh, Akshat Sharma, Manish Dhankani, Ishan Parashar, Arjun Singh and N Raj Tyagi
For the respondent authorities: Solicitor General Tushar Mehta, Additional Solicitor General SV Raju with standing counsel Aditya Singla, advocates PC Aggarwal, Amit Khatri, standing counsel Arunima Dwivedi with advocates Arya Suresh Nair, Dhananjay Gautam, Annam Venkatesh, Shaurya Sarin, Harsh Paul Singh, Aditi Andley, Aryansh Shukla standing counsel Arunima Dwivedi with advocates Amit Dutta, Himanshi and Monalisa Pradhan
Case Title:
Puneet Batra v Union of India & Ors
W.P.(C) 11021/2025
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