2025 (5) TMI 764

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....nd amount. 3. The brief background is that the Petitioner 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 (hereinafter, 'DGARM'), leading to the withholding of their Integrated Goods and Services Tax (hereinafter, '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 (hereinafter, 'GST') Commissionerate at Rudrapur with GSTIN-05AHQPA3114Q1Z9. 4. In one of the applications made by the Petitioner, an order was passed by the concerned Deputy ....

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....work 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 rejected/inadmissible refund amount to taxpayer's credit ledger, only after the taxpayer submits an undertaking for not filing an appeal for the entire/part of the inadmissible amount. This functionality enables the taxpayer to submit such undertaking online. To submit the undertaking for PMT-03, perform the following steps: 1. On the Case details page of that particular application, select the ORDERS tab, if it is not selected by default. This tab displays all the ....