2026-VIL-535-ALH
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SGST High Court Cases

GST - Criminal Liability on Advocate, Bonafide Professional act, Payment of pre-deposit by from Electronic Credit Ledger, Lodging of FIR - Petitioner-Advocate, engaged by a client to file a statutory appeal takes a professional decision regarding the mode and manner of making pre-deposit of disputed tax - The Deputy Commissioner lodged a FIR nominating the petitioner as a conspirator with the assessee for allegedly committing tax evasion through an illegal course of action in making the pre-deposit from the Electronic Credit Ledger - Whether an advocate acting in his professional capacity in filing an appeal and advising clients on the mode of pre-deposit can be held criminally liable as a conspirator with the client for adopting a particular legal interpretation – HELD - An advocate by profession is authorized to represent his client in any matter suited to be argued in a Court. An advocate is duty-bound to discharge his professional responsibilities fearlessly. If an advocate is to be held in conspiracy with his client merely for performing a professional act like preferring an appeal, it would bring about the end of the very existence of the bar and would deprive citizens of their fundamental right to legal assistance under Articles 14 and 21 of the Constitution - The professional decision to make pre-deposit in a particular manner does not make the advocate a conspirator as it is purely a professional act based on a particular view of law - An advocate is authorized by profession to represent clients and advance legal arguments, irrespective whether those arguments are ultimately accepted or rejected. Such professional judgment cannot transform into criminal conspiracy merely because the legal position taken differs from the view held by administrative authorities - The first information report, charge-sheet, and cognizance order against the advocate are quashed in their entirety, with directions to make appropriate entries in the official records of the police station indicating the quashing of proceedings – The writ petition is allowed
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