GST portal undertaking upload for PMT-03 directed to be facilitated after IGST refund rejection.

Access to the GST portal mechanism for uploading the undertaking required for issuance of PMT-03 after rejection of an IGST refund was sought. The GST Network stated that the portal contained a specific facility for submitting the undertaking, but the process was not functioning for the petitioner despite attempts and a support ticket. The HC treated the issue as a limited procedural difficulty capable of resolution through assistance from the GST Network and the concerned GST officer, and issued directions to facilitate submission of the undertaking and enable the PMT-03 process within one week.

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Issues: Whether directions were required to enable the petitioner to submit the undertaking online for issuance of PMT-03 in relation to the rejected IGST refund amount.

Analysis: The petitioner sought access to the GST portal mechanism for uploading the undertaking required after rejection of the refund application. The GST Network stated that the portal provided a specific functionality for submission of the undertaking for PMT-03, but the procedure was not working for the petitioner despite attempts and a support ticket having been raised. The Court found that the matter was a limited one capable of resolution through assistance from the GST Network and the concerned GST officer.

Conclusion: Directions were issued to facilitate the petitioner's submission of the undertaking and to enable the PMT-03 process within one week, in favour of the petitioner.

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