Dubai: Australian batsman Steve Smith on Tuesday overtook India's Cheteshwar Pujara to grab the No.3 spot in the ICC rankings after consecutive hundreds in the opening Ashes Test in Edgbaston.

Smith, playing his first Test series after returning from a one-year ban for ball-tampering, gained a rung to reach the third position in the latest list for batsmen, which continues to be led by India captain Virat Kohli. Pujara is placed fourth in the fresh standings.

Smith's knocks of 144 and 142 won him the Man of the Match award and the formerly top-ranked batsman is back above the 900-point mark along with Kohli (922) and New Zealand captain Kane Williamson (913). He started the Test, which Australia won by 251 runs, in fourth place and with 857 points.

Australian spinner Nathan Lyon's nine wickets in the match have lifted him six spots to the 13th position among bowlers.

Pacer Pat Cummins has consolidated his top position with a seven-wicket match haul that helped him reach a career-best 898 rating points, the third-best for an Australia bowler in the past 50 years after Glenn McGrath and Shane Warne.

For England, Ben Foakes and Chris Woakes are in 69th and 70th positions in the list for batsmen after gaining one and 11 points, respectively. Opener Rory Burns' knock of 133 in the first innings has helped him move up 25 places to a career-best 81st position.

Fast bowler Stuart Broad, who completed 100 Test wickets against Australia during the match, has gained two places to be 16th.

Woakes has advanced four places to take the 29th slot after grabbing four wickets in the match. Woakes has also leapfrogged compatriot Moeen Ali to reach ninth among all-rounders.

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New Delhi: Patanjali Foods has been served a show cause notice by the GST intelligence department, asking the company to explain why input tax credit worth Rs 27.46 crore should not be recovered from it.

The Yoga guru Ramdev-led Patanjali Ayurved Group firm, which is mainly into the edible oil business, has received the notice from the Directorate General of GST Intelligence, Chandigarh Zonal Unit, according to a regulatory filing made by the company on April 26.

"A show cause notice is received by the company... requiring the company, its officers and authorised signatories to show cause as to why input tax credit amounting to Rs 27,46,14,343 should not be recovered (along with interest), and why penalty should not be imposed...," the company said.

The department has cited Section 74 and other applicable provisions of the Central Goods and Services Act, 2017 and Uttarakhand State Goods and Services Act, 2017 read with Section 20 of the Integrated Goods and Services Tax (IGST) Act, 2017.

"As of now the authority has only issued a show cause notice and the company will be taking all necessary action to defend its case before the authority," Patanjali Foods said.

"... expected financial implications cannot be determined till the completion of the proceedings," the company added.

Last week, Patanjali Foods had said it will evaluate a proposal to acquire the non-food business of promoter group Patanjali Ayurved.

In a regulatory filing, Patanjali Foods informed that its board has discussed the initial proposal received from Patanjali Ayurved Ltd for a sale of the latter's non-food business undertaking to the company.

Incorporated in 1986, Patanjali Foods Ltd, formerly known as Ruchi Soya Industries Ltd, is a leading FMCG player.

The company operates in edible oils, food and FMCG, and wind power generation segments through a bouquet of brands like Patanjali, Ruchi Gold, Nutrela, etc.

Patanjali Ayurved had acquired Ruchi Soya through the insolvency process and later renamed the company to Patanjali Foods Ltd.