2025 (9) TMI 1389

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....th Ms. Drishti Saraf, Adv. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed, inter alia, seeking directions to the Respondent Department for issuance of PMT-03 and re-crediting of Input Tax Credit (hereinafter "ITC") to the tune of Rs. 23,32,278/-. 3. The brief facts of the case are that sometime in March, 2018 the P....

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....g to Rs.23,32,278/-. The Petitioner even deposited the said interest. Finally, however, the impugned letter dated 8th March, 2024 was issued stating as under: "Subject: request for issue of GST-PMT 03 for recrediting ITC of Rs. 23,32,278/-reg- Please refer to your letter dated 07.02.2024 on the above captioned subject. It is to inform that your request has been examined ....

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....ent Department is as under: "5. It is submitted that the Respondent has nowhere denied the re-credit of refund claim amounting to Rs. 23,32,278/-. It is only due to limitation of the GST Portal that the re-crediting of the ITC refund is pending. Since there is no functionality on the GST Portal for re-crediting the amount, that the same is pending." 6. A perusal of the above extracted ....