Rajnish R Singla
Summary: The article examines the position of an advocate as an officer of the court and explains the concept through amicus curiae—a friend of the court—and related legal principles governing an advocate’s responsibility towards the administration of justice. It refers to professional duties and etiquette prescribed under the Bar Council of India Rules, framed pursuant to Section 49(1)(c) of the Advocates Act, 1961, and discusses the principles Ex turpi causa non oritur actio, Actus curiae neminem gravabit and Salus populi est suprema lex. The article further illustrates the role of an amicus curiae through appointments in tax, GST, environmental and public-interest matters, including Bai Mamubai Trust v. Suchitra. It also considers the scope for independent expert assistance before the GST Appellate Tribunal with reference to Section 111 and other provisions of the Central Goods and Services Tax (CGST) Act, 2017, ultimately emphasising the proposition that an advocate’s professional role extends beyond representation of a client to assisting the judicial process and upholding the integrity of the administration of justice.
Advocate as Officer of The Court – A Reality
The core concept that advocates are officers of the court is fundamentally encapsulated by the legal term “Amicus Curiae”, though several broader legal principles and maxims dictate this duty.
While there is no single ancient Latin maxim that translates literally to “the advocate is an officer of the court,” the legal system relies on a combination of specific phrases to enforce this exact rule.
- The Primary Role
- Maxims Directing an Advocate's Duty to the Court
- Ex turpi causa non oritur actio
- Actus curiae neminem gravabit
- Salus populi est suprema lex
- Professional Duties and Etiquette Toward the Court
- Key Instances of Amicus Curiae Appointments in GST
- Rectification of Genuine/Bonafide Errors
- GST on Judicial Operations (Court Receivers) Case
- Extension of Tax Timelines during COVID 19 Case
- The Uttarakhand High Court Cases
- The Kainchi Dham Trust Controversy Case (2026)
- Sukhatal Lake Development (Nainital) Case
- Bageshwar Mining Operations Case (2025)
- Amicus Curiae Before the GST Appellate Tribunal
- Legal Basis for GSTAT Appointing an Amicus Curiae
- Discretionary Powers under GSTAT Rules
- 1. Civil Court Powers
- 2. Under the GSTAT Procedure Rules
- 3. Handling Complex Interpretations
- Law is a fact.
- The law is harsh, but it is the Law.
The Primary Role
Amicus Curiae – A friend of the court.
While this specifically refers to a neutral third party lawyer appointed to help the judge understand complex matters, it underpins the philosophical rule governing all advocates, their first duty is to assist the court in administering justice fairly, rather than serving their client blindly.
Maxims Directing an Advocate’s Duty to the Court
Because advocates are officers of the court, they are bound by these universal principles:
Ex turpi causa non oritur actio
From an illegal or immoral cause, no action arises.
As an officer of the court, an advocate cannot assist a client in bringing a fraudulent or illegal claim.
Actus curiae neminem gravabit
An act of the court shall prejudice no one.
Lawyers, as officers of the system, are duty bound to prevent administrative or procedural errors from harming the delivery of justice.
Salus populi est suprema lex
The welfare of the people is the supreme law.
An advocate’s duty to the public and the court’s integrity always supersedes their private contract with a client.
Professional Duties and Etiquette Toward the Court
In present legal frameworks, this rule is explicitly codified.
For example,
Section I of Chapter II (Part VI) of the Bar Council of India Rules explicitly outlines an advocate’s professional duties and etiquette toward the court. Formulated under the statutory powers granted by Section 49(1)(c) of the Advocates Act, 1961, these rules reinforce that an advocate is, above all, an officer of the court responsible for sustaining the integrity of the judicial system.
Key Instances of Amicus Curiae Appointments in GST
Matters High profile tax disputes demonstrate how courts routinely use legal experts to navigate systemic GST issues.
Rectification of Genuine/Bonafide Errors
The Supreme Court of India appointed Senior Advocate Arvind Datar as an Amicus Curiae to resolve a critical, country wide issue regarding whether GST statutory timelines can be relaxed for bonafide taxpayer errors after deadlines lapse.
GST on Judicial Operations (Court Receivers) Case
In the landmark Bai Mamubai Trust v. Suchitra case, the Bombay High Court appointed a Senior Advocate as Amicus Curiae to address a complex question, Is GST leviable on royalties or payments collected by a court appointed receiver ?
Extension of Tax Timelines during COVID 19 Case
The Delhi High Court appointed an Amicus Curiae to assist the bench during the pandemic when evaluating pleas for extending all compliance and filing deadlines across the GST and Income Tax Act.
The Uttarakhand High Court Cases
The Kainchi Dham Trust Controversy Case (2026)
Following a PIL initiated by a resident’s letter regarding the world-famous Kainchi Dham (founded by Neem Karoli Baba), the High Court took serious note of alleged financial non-transparency. The bench appointed Advocate Dharmendra Barthwal as amicus curiae to investigate the trust’s income, expenditure, and governance.
Sukhatal Lake Development (Nainital) Case
In a major environmental intervention regarding the commercial and public development of the ecological Sukhatal lake area, the Court appointed Dr. Kartikey Hari Gupta as amicus curiae to inspect and balance administrative actions against ecological preservation.
Bageshwar Mining Operations Case (2025)
The Court suspended all mining operations in the Bageshwar district after viewing a shocking environmental violations report. The amicus curiae in this case was explicitly directed to trace, identify, and implead all illegal leaseholders and complicit state officials.
Amicus Curiae Before the GST Appellate Tribunal
The GST Appellate Tribunal (GSTAT) can appoint an Amicus Curiae (a friend of the court) to assist it in resolving complex legal questions.
GSTAT hold the necessary powers under the Central Goods and Services Tax (CGST) Act, 2017, to seek independent expert assistance.
Legal Basis for GSTAT Appointing an Amicus Curiae
Discretionary Powers under GSTAT Rules
1. Civil Court Powers
Under Section 111 of the CGST Act, the GSTAT is not bound by the strict procedures laid down in the Code of Civil Procedure (CPC) but is guided by principles of natural justice. It has the inherent power to regulate its own procedure, which includes inviting neutral legal experts to ensure fair adjudication.
2. Under the GSTAT Procedure Rules
The tribunal is vested with the regulatory discretion to call upon empanelled legal experts, senior advocates, or tax professionals to act as an amicus curiae to assist a Bench in any proceeding.
3. Handling Complex Interpretations
The GSTAT regularly deals with massive systemic issues such as the condonation of delays under Section 107(4) or the nuances of anti-profiteering clauses. When questions involve deep constitutional interpretation, statutory construction, or widespread impact on thousands of taxpayers, the tribunal exercises its power to bring in an independent, objective legal mind.
Law is a fact.
The law is harsh, but it is the Law.
Sequel to the above discussion “Hence it is Proved” that Advocates are Officers of The court.
“Iti Sidhum”
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