An institution has emerged that is concerned with legal tasks of a technical and scientific nature. It is responsible for drafting and analyzing legislative texts and providing legal opinions to the state when confronting crises and problems of a constitutional or administrative nature. It also plays a role in resolving disputes that arise between citizens and administrative authorities. The State Council constitutes a pivotal pillar in the legal system of the modern state, combining advisory functions that provide legal guidance to the public administration through the drafting of legislation and the issuance of fatwas, with judicial functions that monitor the legitimacy of administrative decisions and protect public rights and freedoms. This makes it a vital tool for achieving administrative justice and the rule of law. In Iraq, the advisory function is regulated by Article (101) of the 2005 Constitution and Article (6) of Law No. (65) of 1979, which define the Council's powers in issuing fatwas and drafting legislation. The study reveals that the centralized nature of the Iraqi State Council directly affects the distribution of the judicial burden. The concentration of the Council's powers in Baghdad, without effective administrative or judicial branches in the governorates, leads to the accumulation of files and delays in resolving disputes, and limits the ability to... Equal access to administrative justice among citizens, in conflict with the principle of equality before the judiciary guaranteed by the constitution, has been challenged. The study concluded that the Iraqi Council of State's administrative subordination to the Ministry of Justice constitutes a fundamental restriction on the Council's independence in providing legal advice and adjudicating administrative cases. The influence of the executive branch on the appointment of advisors or the issuance of fatwas leads to a loss of impartiality and threatens the principle of separation of powers.