Advocate liability in GST appeal filing: professional legal advice alone cannot sustain conspiracy prosecution without independent incriminating material.

An advocate acting in a professional capacity while filing a statutory GST appeal and advising on the mode of pre-deposit cannot be prosecuted as a conspirator merely because the legal view later appears erroneous. The Court held that such acts remain part of lawful legal representation, and criminal liability cannot be inferred without independent material showing participation in the client's substantive offence. On that basis, the FIR, charge-sheet and cognizance order against the advocate were unsustainable and were quashed, as prosecution of counsel for bona fide professional work would impair fearless legal practice and access to legal assistance.

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Issues: Whether an advocate, acting in a professional capacity while filing a statutory GST appeal and advising the mode of pre-deposit, could be prosecuted for conspiracy with the client, and whether the FIR, charge-sheet and cognizance order could be sustained against him.

Analysis: The allegations arose solely from the advocate's professional act of preferring an appeal and taking a legal view on the permissibility of pre-deposit from the electronic credit ledger. The Court held that such conduct, even if later viewed as erroneous on law, remains a professional act and does not convert the advocate into a conspirator with the client. Criminal liability cannot be imputed merely because counsel assisted in lawful representation, and permitting such prosecution would undermine fearless legal practice and the constitutional guarantees of fair procedure and access to legal assistance.

Conclusion: The FIR, the charge-sheet and the cognizance order, insofar as they related to the advocate, were unsustainable and were quashed.

Ratio Decidendi: An advocate cannot be subjected to criminal prosecution for conspiracy merely for performing professional legal acts on behalf of a client, absent independent material showing participation in the client's substantive offence.

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