CA Sansaar
BCI & Tax Lawyers’ Body Raise Objection to CA/CS Representation Before Tribunals in Delhi HC
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The Delhi High Court is hearing a set of petitions that raise a key question: can professionals who are not enrolled advocates—such as Chartered Accountants (CAs), Company Secretaries (CSs) and Cost Accountants—appear and argue matters before tribunals?
During the hearing, the Bar Council of India (BCI) and the Association of Tax Lawyers argued that only enrolled advocates should be permitted to “practice” and represent parties before tribunals. Their core submission is based on the Advocates Act, 1961, particularly the proposition that the Act confers a statutory right on advocates to appear before courts and tribunals, and that non-advocates should not be allowed to argue matters as a matter of “practice of law.”
The matter is being heard in a batch of writ petitions, where the court is examining the scope of representation rights before tribunals and similar adjudicatory bodies—especially in proceedings where tax, company law, and financial expertise is often central.
As reported, the Delhi High Court is considering the broader legal issue of whether tribunal appearances by non-advocates are compatible with the Advocates Act framework and the statutory provisions that may allow certain professionals to appear before specific forums.
If the petitions succeed, it could potentially impact representation practices before multiple tribunals where CA/CS professionals are routinely engaged for tax and corporate disputes. At this stage, the matter is under hearing, and no final ruling has been reported in the referenced updates.
The High Court is expected to continue hearing the parties and examine the statutory scheme and past precedents before arriving at a decision.
During the hearing, the Bar Council of India (BCI) and the Association of Tax Lawyers argued that only enrolled advocates should be permitted to “practice” and represent parties before tribunals. Their core submission is based on the Advocates Act, 1961, particularly the proposition that the Act confers a statutory right on advocates to appear before courts and tribunals, and that non-advocates should not be allowed to argue matters as a matter of “practice of law.”
The matter is being heard in a batch of writ petitions, where the court is examining the scope of representation rights before tribunals and similar adjudicatory bodies—especially in proceedings where tax, company law, and financial expertise is often central.
As reported, the Delhi High Court is considering the broader legal issue of whether tribunal appearances by non-advocates are compatible with the Advocates Act framework and the statutory provisions that may allow certain professionals to appear before specific forums.
If the petitions succeed, it could potentially impact representation practices before multiple tribunals where CA/CS professionals are routinely engaged for tax and corporate disputes. At this stage, the matter is under hearing, and no final ruling has been reported in the referenced updates.
The High Court is expected to continue hearing the parties and examine the statutory scheme and past precedents before arriving at a decision.
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