Case LawW.P.(C) 9410/2021
Kanwal Chaudhary Vs Insolvency And Bankruptcy Board of India & Ors
- Court:
- High Court
- Bench:
- Delhi
- Date:
- August 12, 2026
- Type:
- Writ Petition
- Members:
- PRATHIBA M. SINGH, SHAIL JAIN
Subject
Advocates Acting as Insolvency Professionals are Subject to Forward Charge Mechanism for GST
Reverse Charge Mechanism
Summary
The High Court dismissed the petition, affirming the Insolvency and Bankruptcy Board of India's (IBBI) order. It held that 'Insolvency and Receivership services' rendered by an Advocate, acting as an Interim Resolution Professional (IRP), are subject…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-Mr. Kanwal Chaudhary, under Article 226 of the Constitution of India, inter alia , assailing the order dated 9 th March, 2021, passed by the Insolvency and Bankruptcy Board of India (hereinafter, ‘IBBI’) . 3. Vide the impugned order,…