The court held that a restaurant owner was entitled to restoration of GST registration after clearing all tax dues as continued cancellation served no revenue purpose.

The tribunal dropped the demand for PGP, holding it exempt under Notification No. 9/2016-ST and clarificatory circulars. However, it confirmed service tax liability for PGPPM, PGPEM, and EPGP.

The court held that acts of a Chartered Accountant bind the taxpayer despite alleged fund misappropriation, and such a plea cannot be used to bypass the statutory appellate remedy.