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 as “the appellant”) against the Order in Original No. 30/GST/ITC/Kalyan/2018-19 dated 12.09.2018 (hereinafter called as the “impugned order”) passed by the Assistant Commissioner, CGST Division-B, VKI Area, Jaipur (hereinafter called as the “adjudicating authority”).

2. BRIEF FACTS OF THE CASE:

2.1    The appellant is registered with GST department vide GSTIN 08AGKPV3512GlZ9 having jurisdiction at CGST Range VIII, CGST Division B, VKI Area, Jaipur.

2.2    The appellant had filed a refund application of GST input tax credit before the adjudicating authority in prescribed form RFD-01A vide dated 04.06.2018 amounting ₹ 396321/- for refund of unutilized ITC on export of goods and services without payment of Integrated Tax. The appellant also submitted copy of RFD-01A and refund ARN No. AA080817687001O,

2.3    The adjudicating authority issued a deficiency’ memo (RFD-03) vide dated 15.06.2018 against which appellant submitted reply on 12.07.2018. The claim was also sent to jurisdictional range officer vide dated 18.07.2018. A verification report vides letter C.No. V(CGST)R-VIII/Refund-KE/3/2018 dated 26.07.2018 was submitted by the jurisdictional range officer to the adjudication authority. Subsequently on the basis of verification 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-

2.4  The appellant in response to SCN issued to him filed a written reply vide dated 10.9.2018 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 for addition of the above said undeclared place of business as an additional place of business.

2.5 The adjudicating authority on the basis of reasons recorded rejected the refund claim of the appellant. Being aggrieved with the impugned order, the appellant has filed this appeal.

3. Personal hearing in the matter was granted to the appellant on 07.03.2019, 27.03.2019 and 24.04.2019. The appellant or his authorized representative did not appear in any of the personal hearing and neither requested this office to facilitate any further personal hearing in the subject matter.

4. I have carefully gone through the case records and submissions made in the appeal memorandum. I find that the adjudicating authority has rejected the refund claim vide impugned order  no.30/GST/ITC/Kalyan/2018-19 dated 12.09.2018 on the ground that the appellant carried out business activity from an undeclared place of business and issued improper tax invoices showing undeclared address.

4.1 Section 2(85) and Section 2(89) of GST Act. 2017 defines place of business and principal place of business, which 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 defined place which could be principal place of business or place of business or 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 Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.(2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business.

4.3 Rule 46(a) of CGST Rules, 2017 requires that tax invoice shall be issued by the registered person containing name, address and GSTIN of the supplier of goods or services or both, the relevant portion is as under-

46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,- (a) name, address and Goods and Services Tax Identification Number of the supplier;

4.4  In view of the above, I find that the appellant has made supplies from the undeclared place and thus invoice issued with such address 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/-.

In view of the above discussion and findings I upheld the order passed by adjudicating authority and dismiss the appeal filed by the appellant.

5. The appeal filed by the appellant is disposed off in the above manner.