PUNEET BATRA vs UNION OF INDIA & ORS.

Judgment text excerpt

$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 9th September 2025 + W.P.(C) 11021/2025 & CM APPLs. 45387/2025 & 56648/2025 PUNEET BATRA .....Petitioner Through: Mr. N Hariharan, Mr. Sachin Puri, Mr. Kirti Uppal, Mr. Avi Singh, Mr. Neeraj Malhotra & Mr. Amit Chaddha, Sr. Advs. with Mr. Kunal Malhotra, Mr. Aman Sareen, Mr. Animesh Gaba, Mr. B C Pandey, Mr. Rajiv Taneja, Mr. Punya Rekha Angara, Ms. Vasundhara N., Mr. Aman Akhtar, Ms. Sana Singh, Ms. Vasundhara Raj Tyagi, Mr. Arjan Singh Mandla, Ms. Gauri Rama Chandra, Mr. Manish Dhankani, Ms. Ishan Parashar & Mr. Animesh Gaur, Advs. along with the Petitioner in person. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Rajesh Kumar, CGSPC with Mr. Abhishek Kumar Singh, Advs. for R-1 (9810226605) Mr. Aditya Singla, SSC, CBIC with Mr. Ritwik Saha, Ms. Arya Suresh Nair, Mr. Akhil Sharma, Ms. Shreya Lamba, Mr. Raghav Bakshi & Mr. Sahil Prashar, Advs. (7558898905) with Mr. Jyothiraditya, Additional Commissioner, CGST and Mr. Gajendra, Superintendent, CGST Ms. Arunima Dwivedi, SSC, CBIC with Mr. Sainyam Bhardwaj, Adv. Mr. Arun Khatri, SSC with Ms. Anoushka Bhalla, Ms. Tracy Sebastian, W.P.(C) 11021/2025 Page 1 of 15 Signature Not Verified Digitally Signed By:RAHUL Signing Date:10.09.2025 19:08:35 Mr. Sahil Khurana & Mr. Akshay, Advs. Mr. T. Singhdev, Mr. Tanishq Srivastava, Mr. Abhijit Chakravarty & Ms Yamini Singh, Advs. for R-3 (9044153267) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN 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