Refund under inverted duty structure cannot be denied merely because input and output supplies attract the same GST rate.

Once a Resolution Plan is approved by the Adjudicating Authority under Section 31(1) of the Insolvency and Bankruptcy Code, 2016, no one can start or continue proceedings for claims not included in the plan.

Donations routed to political parties were not genuine contributions but were cycled back to donors in cash, with commissions pocketed by intermediaries and professionals involved