Delhi High Court Holds Advocates as IPs Under Forward GST Charge

Case Snapshot

• Case Name: Kanwal Chaudhary v. Insolvency and Bankruptcy Board of India & Ors.

• Citation: W.P.(C) 9410/2021 (2026:DHC:6587-DB)

• High Court: High Court of Delhi

• Bench: Hon'ble Ms. Justice Prathiba M. Singh and Hon'ble Ms. Justice Shail Jain

• Date of Judgment: 13th August, 2026

• Area of Law: Goods and Services Tax, Insolvency and Bankruptcy Code, Professional Taxation

Judgment Headline

Court rules advocate acting as Insolvency Professional must pay GST under forward charge.

The Judgment in One Line

Delhi High Court held that advocates acting as Insolvency Professionals are governed by forward charge mechanism, not reverse charge.

Why This Judgment Matters

This landmark judgment clarifies the GST liability of advocates who act as Insolvency Professionals under the IBC. It establishes that "insolvency and receivership services" are a distinct category of service, separate from "legal services." The

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