The Delhi High Court has allowed the filing of undertakings on Goods and Service Tax Network (GSTN) portal for recredit of substantial Input Tax Credit (ITC) via PMT-03.
The bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta has observed that the entire issue is very small which can be resolved with the help of the GST Network. The procedure which is prescribed by the GST Network does not seem to be working insofar as the Petitioner is concerned. The Petitioner has also raised a ticket in respect of the same by way of email, but the same is yet to be resolved.
The bench directed the Petitioner to approach the concerned Officer at the GSTN Office on 14th May 2025 at 11:30 a.m.
The Petitioner/assessee runs a sole proprietorship firm by the name M/s Safecon Lifesciences and is engaged in exports of Veterinary medicines. The Petitioner was tagged as ‘Risky Exporter’ by the Directorate General of Analytics and Risk Management (DGARM), leading to the withholding of their Integrated Goods and Services Tax (IGST) refunds, which resulted in various refund applications filed by the Petitioner not being processed.
The Petitioner is registered with Uttarakhand Goods and Services Tax (GST) Commissionerate at Rudrapur. In one of the applications made by the Petitioner, an order was passed by the concerned Deputy Commissioner, Rudrapur vide which the refund application of the Petitioner was rejected. In order to enable the Petitioner to have the re-crediting of the IGST which has already been paid by him by way of the Input Tax Credit, an undertaking is required to be submitted.
The Petitioner upon rejection of the refund application, has two options either to file an appeal or to file an undertaking online for issuance of PMT-03 for the rejected amount.
The Petitioner was willing to submit the said undertaking. However, the portal is not being enabled for uploading/submitting the undertaking. The prayer of the Petitioner against the GST Office is for enabling the portal for submitting the PMT-03 forms.
The Petitioner has made several attempts to submit the said undertaking through the GST portal. The Petitioner has also tried to contact the help desk of the GST Department, however, there has been no response. Therefore, the Petitioner has no option but to file the writ petition.
The court held that the official of the Petitioner may visit the GST office and the concerned GST officer in the office shall render whatever assistance as may be needed to the Petitioner to upload the PMT-03 forms.
Case Details
Case Title: Ankur Agarwal Versus CBIC
Case No.: W.P.(C) 5414/2025
Date: 06/05/2025
Counsel For Petitioner: Shivashish Karnani
Counsel For Respondent: Samiksha Godiyal
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