https://www.taxtmi.com/caselaws?id=770492 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. en-us Tue, 06 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770492 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. Case-Laws GST Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770492