ANKUR AGARWAL v. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ANR.

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

ANKUR AGARWAL

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ANR.

W.P.(C) 5414/2025 dated 21.08.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Rule Number : Rule 68, 86 & 89

Rule Name : Central Goods & Services Tax Rules, 2017

Decision : Interim

Refund – IGST – Re-crediting rejected refund amount – Filing of undertaking through PMT-03 form – Petitioner tagged as risky exporter by DGARM – Refund applications withheld – Deputy Commissioner rejected refund with direction to either file appeal or submit undertaking online through PMT-03 for re-crediting rejected amount – Petitioner unable to access portal for filing PMT-03 despite attempts and raising help desk ticket – Court directed petitioner to approach GSTN office for assistance – CGST and GSTN submitted Rule 86(3) not applicable as claim amount never debited from petitioner ledger hence PMT-03 not triggered under Rule 68(4) – GSTN after consulting GST Policy Wing confirmed PMT-03 need not be uploaded – Issue regarding mechanism for re-crediting refund unresolved between Uttarakhand GST Department and GSTN – Held: Writ petition restored – GST State Commissioner, Uttarakhand impleaded as party – Registry directed to serve notice – GSTN assured to contact State GST Department for clarification – Matter adjourned.

Represented By:

Counsel for the Petitioner: Shivashish Karnani, Akshay Grover & Sanjay Jain, Advs.

ANKUR AGARWAL v. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ANR.

ANKUR AGARWAL v. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ANR.

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