Delhi HC holds that Advocates Acting as Insolvency Professionals Liable Under Forward Charge

The Delhi High Court dismissed the challenge to the IBBI's clarification requiring an Advocate functioning as an Interim Resolution Professional (IRP) to issue GST compliant invoices. 

The Court held that insolvency professional services constitute a distinct class of services governed by the Insolvency and Bankruptcy Code and are not "legal services" merely because they are rendered by an Advocate. 

Consequently, GST is payable under the default forward charge mechanism.