GSTN enables online facility to opt out of Rule 14A registration through Form GST REG-32, subject to return filing and Aadhaar authentication conditions.

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 court held that duty drawback is not eligible for Section 80-IC deduction but directed AO to recompute income after adjusting duties paid on raw materials.