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TMI Blog2020 (1) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The order passed by adjudicating authority is upheld - appeal dismissed. - 14 (JPM)CGST/JPR/2020 - - - Dated:- 13-1-2020 - SHRI J.P. MEENA, ADDITIONAL COMMISSIONER (APPEALS) The appeal has been filed before the appellate authority under Section 107 of Central Goods and Service Tax Act, 2017 by M/s Shri Kalyan Exports, Vinayak Tower, G-56, Vidyadhar Nagar, Jaipur (hereinafter also referred to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be rejected on reasons mentioned below- Sr. No. Description Amount inadmissible (Rs.) 1 Undeclared place of Business 163210/- Total 163210/- 2.4 The appellant in response to SCN issued to him filed a written reply vide dated 10.09.2018 in which he submitted that both, the registered place of business and place which is mentioned in export invoices (undeclared address) are owned by him. He stated that undeclared place of business was not updated on portal due to some omission errors and he has already filed an application vide dated 05.09.2018 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 defined place which could be principal place of business or place of business of place of usual residence. 4.2 Further as per Rule 18 of the CGST Rules, 2017 a registered assesse under GST have to display copy of registration certificate at location for which registration has been issued, the relevant portion of the said rule is as under- 18. Display of registration certificate and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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