Delhi HC Allows Forensic Examination of Lawyer’s CPU in GST Probe
Case Summary
This order addresses an application filed by the GST Department seeking directions to conduct a complete forensic examination (“parsing”) of the hard drives from a CPU seized from the Petitioner, Mr. Puneet Batra, an advocate. The investigation centers on M/s Martkarma Technologies Pvt. Ltd. (“Martkarma”), a gaming company.
Key Issues & Arguments
Role of the Petitioner: The GST Department alleges that Mr. Batra was not merely acting as an advocate for Martkarma but was actively involved in its business, receiving 0.7% of the revenue, effectively making him a partner. The Petitioner disputes this, claiming an attorney-client relationship.
Forensic Examination Request: The GST Department sought permission to send the parsed hard drives to the DGGI-NFSU (MHA) Lab for complete forensic analysis, arguing that the previous inspection was only partial and required specialized machinery for proper data parsing.
Attorney-Client Privilege: A dispute arose regarding the handing over of files. While the Petitioner agreed to identify files related to Martkarma, he refused to release specific emails and attachments, claiming attorney-client privilege.
Court’s Directions
The Court allowed the application for further inspection to expedite the analysis, subject to strict safeguards to protect potentially privileged information.
Parsing of Data: The Court permitted the parsing of the entire data from the CPU to make it searchable. This is to be conducted at the DGGI-NFSU (MHA) Lab.
Strict Supervision: The process must occur in the presence of:
Court Commissioners: Two senior IT officials from the Delhi High Court.
Petitioner’s Representatives: Two counsels for Mr. Batra.
Respondent’s Representatives: Two officials from the GST Department.
Custody of Data: Once parsed, a copy will be given to the Petitioner. A copy will be retained on a new hard drive by the Court Commissioners and kept in their custody.
Handling Objections: If the Petitioner raises objections regarding the relevance of specific data during the parsing, the work will continue to ensure technical completion, but the Court will hear those objections on the next date before any data is handed over to the GST Department.
Timeline: The exercise is to be completed between November 17 and November 25, 2025.
Future Hearing: The Court will consider the recent Supreme Court judgment regarding the summoning of advocates (Re: Summoning Advocates…) on the next date.
Next Steps:
Forensic parsing to be completed by Nov 25, 2025.
The Petitioner to file a reply to the application.
The GST Department to file an unredacted affidavit and subsequent remand applications.
Next hearing listed for December 4, 2025.
Significance: This order balances the investigative powers of the GST authorities with the protection of attorney-client privilege, establishing a supervised protocol for extracting digital evidence from a lawyer’s device.
High Court of Delhi
W.P.(C) 11021/2025 (CM APPL. 68661/2025)
November 13, 2025
Puneet Batra (Petitioner) vs. Goods and Services Tax Department (East)