The Delhi High Court has dismissed an advocate’s challenge to a GST Department search of his cabin and the seizure of his computer, holding that privilege under Section 132 of the Bharatiya Sakshya Adhiniyam attaches to the client’s communications, not to the advocate personally, and cannot operate as an absolute bar where prima facie material indicates the advocate was himself involved in the affairs under investigation. The Court preserved safeguards for genuinely privileged and third-party client material.
