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TMI Blog2020 (1) TMI 1292X X X X Extracts X X X X X X X X Extracts X X X X ..... dress cannot be treated as legal and proper tax invoice. In the absence of proper tax invoices. the refund is not admissible to the appellant under Rule 89 of CGST rules, 2017. The appellant had made application for addition of aforementioned undeclared place of business only after the adjudicating authority issued SCN post verification of facts which shows that the appellant concealed the activity from the department and carried out the business activity from the undeclared place of business. Further, the appellant has not submitted bill no. 84 dated 23.08.2018 issued by M/s Rudraksh Tyres for an amount of ₹ 5446/-. Appeal dismissed. - 13 (JPM)CGST/JPR/2020 - - - Dated:- 13-1-2020 - (J.P. MEENA) ADDITIONAL COMMISSIONER (APPE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on report and records available, the adjudication authority issued a Show Cause Notice (hereinafter called as SCN) (RFD-08) V(CGST-B)46/RFD-ITC/GST/Kalyan/18-19/4633 dated 10.08.2018 as to why the refund claim to the extent of ₹ 396321/- cannot be rejected for reasons mentioned below- S. No. Description Amount inadmissible (Rs.) 1 Undeclared place of business 396321/- 2 Bill No. 84 dated 23.08.2017 issued by M/s Rudraksh Tyres not submitted 5446/- Amount inadmissible 396321/- (maximum claimed amount) 2.4 The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is as under- (85) place of business includes (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; (89) principal place of business means the place of business specified as the principal place of business in the certificate of registration; While going through the above sections, it is ascertained that a supplier or recipient under GST have to make supplies or receive supplies from/to a define ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and proper tax invoice. In the absence of proper tax invoices. the refund is not admissible to the appellant under Rule 89 of CGST rules, 2017. The appellant had made application for addition of aforementioned undeclared place of business only after the adjudicating authority issued SCN post verification of facts which shows that the appellant concealed the activity from the department and carried out the business activity from the undeclared place of business. Further, the appellant has not submitted bill no. 84 dated 23.08.2018 issued by M/s Rudraksh Tyres for an amount of ₹ 5446/-. In view of the above discussion and findings I upheld the order passed by adjudicating authority and dismiss the appeal filed by the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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