The Delhi High Court in a recent ruling, has allowed the filing of undertakings on the Goods and Services Tax Network (GSTN) portal for recredit of substantial Input Tax Credit (ITC) via PMT-03.
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The petitioner/assessee, Ankur Agarwal, is the sole proprietor of M/s Safecon Lifesciences, a company that exports veterinary medications. The Directorate General of Analytics and Risk Management (DGARM) designated the Petitioner as a “Risky Exporter,” which resulted in the withholding of their Integrated Goods and Services Tax (IGST) refunds. As a result, the Petitioner’s numerous refund claims were not processed.
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The petitioner has a registration with the Rudrapur-based Uttarakhand Goods and Services Tax (GST) Commissionerate. In one of the petitioner’s applications, the concerned Deputy Commissioner, Rudrapur, issued an order rejecting the petitioner’s request for a refund. An assurance must be given in order to allow the Petitioner to have the IGST that he has already paid re-credited through the Input Tax Credit.
After the refund application is denied, the petitioner has two choices: submit an online undertaking for the issuing of PMT-03 for the denied amount, or file an appeal.
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The petitioner was willing to fulfill the aforementioned undertaking. The portal isn’t set up to upload or submit the endeavor, though. The petitioner is requesting that the GST Office allow the portal for the submission of PMT-03 forms.
The Petitioner has attempted several times to use the GST portal to submit the aforementioned commitment. The petitioner has also attempted to get in touch with the GST Department’s assistance desk, but no one has responded. As a result, the Petitioner is forced to submit the writ petition.
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The division bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta instructed the petitioner to meet with the concerned officer at the GSTN office on May 14, 2025, at 11:30 a.m. The court further held that the petitioner’s representative may visit the GST office, and the concerned GST officer will provide the petitioner with any necessary help in uploading the PMT-03 forms.
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