PMT-03 upload mechanism for rejected IGST refund re-credit remains unresolved pending GST authority coordination.

Dispute concerned the mechanism for uploading PMT-03 to enable re-credit of a rejected IGST refund amount, where the GST Network and CGST Department took the view that PMT-03 was not required under their understanding of portal procedure and electronic credit ledger treatment. The matter remained unresolved between the tax administrations, so the Court impleaded the State GST Commissioner, Rudraprayag, Uttarakhand, and sought further assistance from the relevant authorities. No final adjudication on the re-credit mechanism was recorded, and the writ petition was restored for further hearing.

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Issues: Whether any final relief could be granted on the mechanism for uploading PMT-03 for re-credit of the rejected refund amount, and whether the proceeding should continue for resolving the inter-departmental dispute.

Analysis: The dispute concerned the petitioner's inability to secure upload access for the undertaking linked to re-credit of the rejected IGST refund. The GST Network and the CGST Department stated that PMT-03 was not required on their understanding of the applicable GST portal procedure and the electronic credit ledger position, while the petitioner continued to seek an mechanism for compliance. As the issue remained unresolved between the concerned tax administrations, the Court found it appropriate to implead the State GST Commissioner, Rudraprayag, Uttarakhand, and direct further assistance from the relevant authorities.

Conclusion: No final adjudication on the refund re-credit mechanism was recorded, and the writ petition was restored to its original number for further hearing.

Final Conclusion: The matter was kept alive for administrative clarification and coordination between the GST authorities, without a conclusive determination on the merits of the refund re-credit dispute.

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