Refund of Input Tax Credit not allowed where invoices are issued from an undeclared place of business
by ReinHeads Team | Mar 19, 2020
Refund of Input Tax Credit not allowed where invoices are issued from an undeclared place of business
| Facts |
- Shri Kalyan Exports (‘the Appellant’) filed a refund application before the Adjudicating Authority in respect of unutilised GST input tax credit (‘ITC’) on export of goods and services (without payment of GST)
- The Appellant carried out the business activity and issued export invoices from a place of business which is not declared under the GST registration
- The Adjudicating Authority rejected the refund claim on the ground that invoices are issued from an undeclared place of business
- Against the rejection order passed by the Adjudicating Authority, the Appellant filed an appeal before the relevant Appellate Authority
|
| Discussion & Ruling |
- A supplier or recipient under the GST has to make or receive supplies from/ to a defined place which could be the principal place of business or the place of business or the place of usual residence
- Under the GST provisions:
- A registered assessee have to display copy of registration certificate at location for which registration has been issued; and
- Invoice issued by the supplier must contains the name, address and GSTIN of the supplier
- The Appellant had made an application for addition of aforementioned undeclared place of business only after the Adjudicating Authority issued a Show Cause Notice, which shows that the Appellant concealed the activity from the Department and carried out the business activity from an undeclared place of business
- As the Appellant has made supplies from an undeclared place of business, invoices issued with such address cannot be treated as legal and proper Tax invoice
- Accordingly, the Appellate Authority rejected the refund appeal and upheld the order passed by the Adjudicating Authority
|
