https://www.taxtmi.com/caselaws?id=291041 The appeal under Section 107 of the CGST Act, seeking a refund of unutilized ITC on export, was dismissed. The appellate authority upheld the rejection of the refund claim due to business activity from an undeclared place, non-compliance with GST Act definitions of place of business, and failure to issue proper tax invoices. Despite multiple hearings, the appellant's lack of attendance or request for further hearings led to the affirmation of the rejection. The judgment highlights the importance of compliance with GST regulations and the impact of improper documentation on refund claims. en-us Mon, 13 Jan 2020 00:00:00 +0530 Sat, 15 Mar 2025 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291041 The appeal under Section 107 of the CGST Act, seeking a refund of unutilized ITC on export, was dismissed. The appellate authority upheld the rejection of the refund claim due to business activity from an undeclared place, non-compliance with GST Act definitions of place of business, and failure to issue proper tax invoices. Despite multiple hearings, the appellant's lack of attendance or request for further hearings led to the affirmation of the rejection. The judgment highlights the importance of compliance with GST regulations and the impact of improper documentation on refund claims. Case-Laws GST Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291041