In the absence of proper tax invoices, the refund is not admissible to the appellant under Rule 89 of CGST rules, 2017.
Refund- In the instant case, the adjudicating authority has rejected the refund claim vide impugned order on the ground that the appellant carried out business activity from an undeclared place of business and issued improper tax invoices showing undeclared address.
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.
Held that- In view of the above discussion and findings I upheld the order passed by adjudicating authority and dismiss the appeal filed by the appellant.