The Tribunal ordered that a compliance report on the deposit of the profiteered amount must be filed with the DGAP and the concerned GST Commissioners within four months.

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 Supreme Court dismissed the Income Tax Department’s SLP against Rajasthan HC’s ruling quashing Section 148 notices based on third-party search material