‘Filing GST Appeal using ITC for Pre-Deposit Cannot Make Advocate a Conspirator’: Advocate Opens up after Allahabad HC Quashes FIR

The Allahabad High Court has quashed criminal proceedings initiated against an Advocate after GST authorities accused him of conspiracy for filing a statutory GST appeal on behalf of his client using Input Tax Credit ( ITC ) available in the Electronic Credit Ledger towards mandatory pre-deposit.

The Advocate Samarpan Jain shared his legal fight with the department stating “An Advocate Who Fought for Justice - Even When the System He Served Turned Against Him.” The department added the advocate as a conspirator for utilising the ITC for the pre-deposit purposes while filing the GST appeal. The Officials had alleged criminal conspiracy and evasion.

Before the Court, Senior Advocate Sushil Shukla appearing for the petitioner argued that Jain had merely discharged his professional duty as an advocate by filing statutory appeals based on an interpretation of law already supported by judicial precedents.

Even if the legal interpretation turned out to be incorrect, it could not convert an advocate into a criminal conspirator merely for representing his client.

The Division Bench of Justice J.J. Munir and Justice Tarun Saxena accepted this contention and noted that an advocate, by virtue of his profession, is authorised to represent and defend clients irrespective of the nature of allegations against them.

“An Advocate, by his profession, is authorized to represent his client, who may have a case of any kind to be suited in a Court or defended. An Advocate, by his profession, is authorized to defend men charged with murders, rape, terror offences and it is his/her duty to defend them. If, for doing a professional act, like preferring an appeal, an Advocate is to be held in conspiracy with his client, it would be the end of the very existence of the Bar and the right of an Advocate to practice under the Advocates Act”, said the bench.

This was one of the strong observations provided by the court which could be considered as protection of the advocates and the rights of the citizens against the arbitrary actions of the various government departments.

“I had done what every advocate is duty-bound to do — represent my client, apply the law, and pursue every legitimate remedy available. The GST authorities disagreed. But instead of challenging it legally, they put my name in an FIR. A chargesheet was filed. A cognizance order was passed by the ACJM, Rampur — all within a single day, as if engineered under pressure” shared Advocate Samarpan Jain in his linkedin post attaching the court order.

Mr. Jain said that “This battle tested my patience, my resolve, my faith in the institution I chose to serve. But I never doubted that the law, when allowed to breathe, would speak clearly. It did.”

“To every advocate reading this — know your rights. Stand your ground. The robe is not a liability. It is armour. I took my stand. The law held firm” he concluded.

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