In the absence of proper tax invoices, the refund is not admissible to the appellant under Rule 89 of CGST rules, 2017.
Refund- The appellant had filed a refund application of GST input tax credit before the adjudicating authority in prescribed form for refund of unutilized ITC on export of goods and services without payment of Integrated Tax.
Held that- 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.