Raid On Advocate| 'This Isn't Emergency Era, Atrocious Power Exercised': Gujarat HC Raps I-T Dept Officials For 'Seizing' Client's Docs, Seeks Explanation

Rapping the Income Tax Department for allegedly raiding an advocate's premises and seizing certain digital and physical files/documents (of the client) without a warrant, the Gujarat High Court today issued show cause notices to the department's erring officials directing them to come up with their explanation regarding the raid.

Calling the approach of the IT department 'unexpected', a bench of Justice Bhargav D. Karia and Justice Niral Mehta sternly asked the Counsel of the IT Department to return the documents and make a public apology only then 'will they be spared'.

The Court also wondered as to how the IT Department can take documents from a professional's possession concerning other persons in a professional capacity and as to which provision provides this power to the IT Department.

IT Dept allegedly raided a Lawyer's office and seized digital, and physical files without a warrant.

Gujarat HC: "No professional will be safe in this country if this is allowed to happen. This is not 1976-77. This is not a state of emergency where anybody can do anything". pic.twitter.com/scdUNmi0iN

— Live Law (@LiveLawIndia) December 7, 2023

In the instant case, the document, being sought by the Department, was an MOU concerning two transactions which were held by the advocate in his professional capacity.

Furthermore, stressing that this kind of approach of the department to conduct search and raid will have a detrimental effect on the public as everyone will be 'under fear', the Court remarked that this attitude won't allow anyone in the country to perform their duty fearlessly.

"No professional will be safe in this country if this is allowed to happen. This is not 1976-77. This is not a state of emergency where anybody can do anything, what you like...Are they (IT Dept officials) police officers who will collect documents especially documents which an advocate holds in a professional capacity like documents of your client? Atrocious power exercised," the bench further remarked.

The Court also the department was not allowed to conduct such searches where such documents of an advocate are seized which he has kept in a professional capacity.

Appearing for the petitioner, Senior Advocate Mukul Rohatgi claimed that the search of the advocate's office and house ended on November 3rd Morning and till November 6, the advocate was not allowed to go to the High Court and that this was not just detention but a breach of the right to privacy.

Taking into account the submissions made before the bench, the HC directed all the concerned IT Dept officials to file their replies in an individual capacity. "Let them also spend money on the lawyers. Let us see which lawyer appears for them," the Court remarked.