Allahabad High Court held Bail is the rule and jail the exception even in GST economic offenses while granting relief to foreign national

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.

Section 446B was applied and capped the penalty at ₹1,00,000 for the company and ₹25,000 each for the officers in default instead of the higher standard limits