2020 (1) TMI 1292 - Commissioner - GST

Adjudicator denies refund claim on unutilized ITC for export due to non-compliance with invoicing rules.

M/s Shri Kalyan Exports Versus THE DEPUTY COMMISSIONER, CGST DIVISION-B, JAIPUR

M/s Shri Kalyan Exports Versus THE DEPUTY COMMISSIONER, CGST DIVISION-B, JAIPUR - TMI Issues:Appeal against Order in Original for refund of unutilized ITC on export of goods and services without payment of Integrated Tax.Analysis:1. Jurisdiction and Refund Application: The appellant, a registered entity, filed a refund application for unutilized ITC on exports. The adjudicating authority raised concerns regarding an undeclared place of business and missing documentation, leading to a Show Cause Notice (SCN) for rejection of the refund claim.2. Contentions and Replies: The appellant responded to the SCN, explaining that the undeclared place of business was owned by them and an application for its addition was filed post-SCN. However, the adjudicating authority rejected the refund claim based on the appellant's business activities from the undeclared place and improper tax invoices.3. Legal Interpretation: The Commissioner analyzed relevant sections and rules under the GST Act, emphasizing the importance of proper tax invoices and the display of registration details as per the rules. It was noted that the appellant's supplies from the undeclared place did not comply with legal requirements, rendering the invoices improper.4. Decision and Dismissal: Considering the findings, the Commissioner upheld the adjudicating authority's decision to reject the refund claim due to the appellant's non-compliance with invoicing rules and conducting business activities from an undeclared place. The appeal was dismissed, affirming the rejection of the refund claim.This detailed analysis of the judgment highlights the key issues, contentions, legal interpretations, and the final decision rendered by the Commissioner in the case concerning the refund claim for unutilized ITC on exports.