# Delhi HC: insolvency professionals must collect, deposit GST 2026-08-13T17:01:57+00:00 | Governance | Indian Opinion Desk Corroboration: 1 independent outlet The Delhi High Court has ruled that advocates acting as insolvency professionals must collect Goods and Services Tax (GST) from clients and deposit it with the government under the forward charge mechanism. A division bench of Justices Prathiba M Singh and Shail Jain held that such services are distinct from legal work and fall under the specific service code for insolvency and receivership. The court rejected advocate Kanwal Chaudhary's argument that being an advocate exempted him from GST registration. Chaudhary had been appointed interim resolution professional for Ireo Fiveriver Private Limited and faced a dispute over Rs 49.04 lakh in fees. The Insolvency and Bankruptcy Board of India had earlier directed him to issue GST-compliant invoices. The Bar Council of India supported the court's view that insolvency functions differ from conventional legal services. ## Coverage - barandbench.com Tags: Delhi High Court, forward charge, GST, IBC, insolvency professionals, reverse charge Canonical: https://indianopinion.org/delhi-hc-insolvency-professionals-must-collect-deposit-gst/ License: Summary and commentary (c) Indian Opinion, reusable with attribution. Facts belong to the linked sources. Cite: https://indianopinion.org/delhi-hc-insolvency-professionals-must-collect-deposit-gst/#story-in-brief Review state: restored archive article, accurate at time of publication, not offered to search indexes.