ANKUR AGARWAL v. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
ANKUR AGARWAL
v.
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ANR.
W.P.(C) 5414/2025 dated 06.05.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : Interim
Refund – Petitioner firm tagged as ‘Risky Exporter’ by DGARM – Petitioner seeking mechanism to file undertaking for re-crediting rejected IGST refund amount via PMT-03 form – Refund applications withheld and one rejected by Deputy Commissioner – Portal not enabling upload of undertaking despite attempts and help desk ticket – GSTN procedure involves selecting ORDERS tab on case details and clicking hyperlink for rejected amounts, but not working for petitioner – Held: Petition disposed – Petitioner to approach GSTN office for assistance to upload PMT-03 to be enabled within one week.
Represented By:
Counsel for the Respondent: Samiksha Godiyal, SSC-CBIC, B. D. Rao Kundan, Adv.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member