Professional fees for GST refund litigation cannot be made contingent on success of refund and being credited to the client
The District Court, Saket (South District), New Delhi in Rajinder Kumar Sethi decreed the suit for recovery of professional fees of Rs. 5,25,000/- filed by an Advocate who had represented the assessee in GST refund proceedings up to the first appellate stage, and held that the assessee cannot, by way of an afterthought, make payment of the agreed professional fees contingent upon the refund being credited to its bank account when no such agreement existed between the parties.