The High Court of Delhi has ruled that advocates enrolled with the Bar Council who act as Insolvency Professionals under the Insolvency and Bankruptcy Code, 2016 (IBC) are governed by the ‘forward charge mechanism’ for the payment of Goods and Services Tax (GST). A Division Bench comprising Justice Prathiba M. Singh and Justice Shail Jain
Advocate Acting as Insolvency Professional Is Liable to Pay GST Under Forward Charge Mechanism, Not Reverse Charge: Delhi High Court
