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    <title>Professional fees for GST refund litigation cannot be made contingent on success of refund and being credited to the client</title>
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    <description>Rule 20 of the Bar Council of India Rules prohibits an advocate from stipulating a fee contingent on litigation results or agreeing to share its proceeds. A condition linking payment to receipt of a refund may therefore raise enforceability concerns. Chartered accountants face restrictions on percentage-of-profits and results-contingent fees, subject to limited exceptions under Regulation 192 of the Chartered Accountants Regulations, 1988. Privity may depend on evidence of direct engagement or engagement through an intermediary.</description>
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