2025 (9) TMI 1326

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....nism 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 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 in turn resulted non-processing of the refund applications filed by the Petitioner. The Petitioner is registered with Uttarakhand Goods and Services Tax (hereinafter, 'UGST') Commissionerate at Rudrapur with GSTIN-05AHQPA31....

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....ed in RFD-06 04/09/2024 Tax Officer ZD050924001660Q Refund has been rejected. Either appeal may be filed or undertaking may bae submitted online for the issuance of PMT 03 for rejected amount (if applicable) as the case may be. CLOSE 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 issuance of PMT-03 for the rejected amount 6. The stand of the Petitioner in this case is that the Petitioner is willing to submit the said undertaking as per the order passed by the State GST office. However, the Petitioner is unable to file the PMT-03 for the rejected amount due to the fact that it d....

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.... the said office shall render whatever assistance as may be needed to the Petitioner to upload the PMT-03 forms. The same shall be enabled within a period of one week. 14. The Petition is disposed of in the above terms. Pending applications, if any, are also disposed of." A perusal of the above makes it clear that the Petitioner was given the liberty to approach the concerned GST Officer on 14th May 2025 in this regard. The GST was directed to render assistance for uploading the PMT-3 form. 8. On 10th July 2025, further time was sought by the Respondent - CGST Department in view of the fact that Rule 86 of the CGST Rules does not contemplate the procedure directed by the Court. Vide the said order, the concerned GST Officer w....