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.

The High Court held that foreign tax credit cannot be denied just for late filing of Form 67 and directed the AO to allow FTC after verification