The Supreme Court on 28 September stayed a Delhi High Court ruling that had upheld a tax search and seizure at an advocate’s office. A bench of Justices Dipankar Datta and Sheel Nagu issued notice, returnable in four weeks, and suspended the challenged order until the next hearing.
The court also modified the advocate’s immediate summons obligation: he was excused from appearing before the GST officer that day and directed instead to respond and appear on 30 September at noon. The Union may file its response within three weeks, with a rejoinder due a week later.
The interim order does not decide whether the search was lawful or settle the protection owed to confidential client material. It preserves the position pending review of the High Court’s reasoning, while allowing the investigation to proceed subject to the Supreme Court’s temporary directions.
Judgment PDF: https://lawyerspost.in/wp-content/uploads/2026/09/supreme-court-interim-stay-order-2026-09-28.pdf