business 🏛️ Advocates as Insolvency Pros must register for GST
The Delhi High Court ruled that advocates working as insolvency professionals must register under GST. This judgment was delivered by Justices Pratibha M. Singh and Shail Jain on a petition by advocate Kanwal Chaudhary. The court directed these advocates to follow the forward charge mechanism, effective from the challenge to an IBBI order dated March 9, 2021. This applies only when the advocate serves in the specific capacity of an insolvency professional. Legal services provided by the same person as an advocate remain under the existing reverse charge mechanism. ⚖️