9911796707
TMI Blog2025 (5) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Adv. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The Petitioner has been compelled to approach this Court under Article 226 of the Constitution of India, inter alia, seeking some mechanism for filing an undertaking for the purpose of re-crediting the rejected refund amount. 3. The brief background is that the Petitioner runs a sole proprietorship fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting 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 direction given by Deputy Commissioner, Rudrapur in the said order reads as under:- 5. As can be seen from the above order, the Petitioner upon rejection of the said refund application, has two options either to file an appeal or to file an undertaking online for iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertaking by way of PMT-03 forms in respect of all his applications and nothing more. 9. Ms. Samiksha, ld. Counsel for the Respondent No. 2-GST Network which manages the portal submits that there is a clear procedure provided for submitting the PMT-03 form. The same is set out as under:- "C2. Submit Undertaking for PMT-03 The tax officer can issue the form GST PMT-03 for re-credit of the reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. Ld. Counsel for the petitioner submits that the above process has been tried but to no avail. 11. The entire issue is very small which can be resolved with the help of the GST Network. From what has been submitted, the above mentioned 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 bea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
