Allowing the writ petition the court held that it appears that fully well that advocates are not liable to pay service tax or GST , notices continue to be issued to them by the GST Commissionerate. The Court expressed the concern that practicing advocates should not have to face harassment on account of the department issuing notices calling upon them to pay service tax / GST when they exempted from doing so and in the process and having to prove they are practicing advocates . The Commissionerate directed to instruct its subordinate officers not to issue such notice.  ( W. P. ( C ) 2777 of 2020 dt . 31-3-2021)