https://www.taxtmi.com/caselaws?id=792449 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. en-us Thu, 21 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792449 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. Case-Laws GST Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792449