Perhaps this mock dialogue will illustrate:
Non-JW: When the Holy Spirit is leading us, it’s always to the truth? It would never lead somebody to error.
Non-JW: And all true Christians have the Holy Spirit?
Non-JW: So if we think something incorrectly, it is our own imperfection leading us that way, right?
Non-JW: Then if the Governing Body teaches something that’s false, would it be the Holy Spirit or their imperfect nature that led them to the false belief?
JW: Their imperfect nature because they are imperfect men.
Non-JW: So is the greater sin to follow imperfect men when you believe the Holy Spirit is leading you to another conclusion or to ignore the Spirit in favor of imperfect men?
JW: No, because it’s Jehovah’s will that we believe what the Governing Body teaches. After all, if we believe things on our own accord, we may fall into divisions and sects; things that God condemns.
Non-JW: But didn’t we establish before that if we follow the Holy Spirit, that it will lead us to the truth? Your claim suggests that it would lead us to false beliefs since we’d be following a group of men who sometimes teach you things that are false.
Here we have a dilemma: if we follow the Holy Spirit, we will always be led to the truth. If we follow the Governing Body, we will be led to both truth and error. Therefore, it cannot be claimed that following the Governing Body is the same thing as following the Spirit. Yet, the Governing Body claims that all true Christians should always follow them. If this is the case, then the Governing Body is telling all Christians to sometimes refrain from following the Spirit since they sometimes teach what is false.