Advocate-Client Privilege -- Advocate's Own Conduct Under Investigation -- Privilege not an absolute bar to investigation where prima facie material shows advocate acted beyond role of legal adviser
(i) Central Goods and Services Tax Act, 2017, S.67(2) -- Advocate-Client Privilege -- Advocate's Own Conduct Under Investigation -- Advocate-client privilege cannot operate as an absolute bar against investigation into the conduct of the advocate himself, where the investigating authority places prima facie material indicating that he may have acted beyond the role of a legal adviser and may have been involved in the affairs under investigation. Such a finding is confined to the peculiar facts where the advocate's own role forms part of the subject matter of investigation and does not permit unrestricted search of an advocate's premises or dilute protection available to genuinely privileged communications. (ii) Central Goods and Services Tax Act, 2017, S.67(2) -- Search and Seizure -- Search of Advocate's Premises Pursuant to Valid Authorisation -- A search conducted at the premises of a law firm, including an advocate's cabin, pursuant to valid authorisation under Section 67(2) of the CGST Act, cannot be held unauthorised merely because the person searched is an advocate.
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