Media reports say the suit was filed by a non-profit based in Gujarat, which is Modi's home state.

The tax raids in February had come close on the heels of the release of a BBC documentary about Prime Minister Narendra Modi's leadership of the state of Gujarat during riots in 2002.

In January, India ordered the blocking of a BBC documentary which questioned Modi's leadership during the 2002 Gujarat riots, saying that even sharing of any clips via social media was barred.

The tax probe came after India reacted angrily to a documentary by the British broadcaster about Prime Minister Narendra Modi's leadership as chief minister of the western state of Gujarat during riots in 2002.

Police sealed off the building and half a dozen officers were stationed outside the office – which occupies two floors – to prevent people from entering or leaving.

The BBC has said the documentary was 'rigorously researched' and involved a wide range of voices and opinions, including responses from people in Modi's Hindu nationalist Bharatiya Janata Party.

Police swarmed the university after student groups supportive of Modi's ruling party objected to the screening, seizing laptops and imposing a ban on assemblies of more than four people.

This follows similar disruptions at gatherings this week by students to watch the documentary that questions Modi's leadership during deadly riots two decades ago.