CA’s, CS’s cannot appear before Tribunal: Bar Council, Lawyer Association in HC

The Delhi High Court heard multiple writ petitions simultaneously on February 16, 2026. All these petitions concerned a similar issue: who is legally authorised to represent clients before courts and tribunals? The Justices Prathiba M. Singh and Madhu Jain have made the final decision on the matter.

The key concern raised in the present writ petition is whether professionals who are not enrolled as advocates, such as chartered accountants, company secretaries, and cost accountants, can appear and argue cases before tribunals on behalf of their clients. The writ petition has been filed by the Bar Council of India, the Association of Tax Lawyers, and Purav Middha.

Before the Delhi High Court, the petitioner raised the key argument that, as per the Advocates Act 1961, only the advocates who are enrolled with a State Bar Council are allowed to argue cases before the courts, tribunals, or other authorities. Additionally, they argued that no other professional is permitted to conduct legal practice as per Sections 30 and 33 of the said Act. They also highlighted provisions of Section 45, which makes other professionals practising unauthorised law liable for penalties.

However, the respondents, on behalf of other professionals, including Chartered Accountants, Company Secretaries, Cost Accountants, etc., argued that Section 432 of the Companies Act, 2013, along with relevant tribunal rules and practice directions, says that such professionals can represent their client’s case before certain tribunals. In one of the similar related cases, the initial petitioner had challenged the constitutional validity of Section 432. However, the petitioner has passed away, and the court has permitted his legal heir to present its case.

In the present writ petitions, the court has granted all the counsels time to furnish any other written submissions or modify the existing ones at least two weeks before the next date of hearing. The matter has been adjourned to March 16, 2026. The court has confirmed that after this, no further adjournments will be given and that the cases will be treated as part-heard.