2020 (1) TMI 1292

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....Commissioner, CGST Division-B, VKI Area, Jaipur (hereinafter called as the "adjudicating authority"). 2. BRIEF FACTS OF THE CASE: 2.1    The appellant is registered with GST department vide GSTIN 08AGKPV3512GlZ9 having jurisdiction at CGST Range VIII, CGST Division B, VKI Area, Jaipur. 2.2    The appellant had filed a refund application of GST input tax credit before the adjudicating authority in prescribed form RFD-01A vide dated 04.06.2018 amounting Rs. 396321/- for refund of unutilized ITC on export of goods and services without payment of Integrated Tax. The appellant also submitted copy of RFD-01A and refund ARN No. AA080817687001O, 2.3    The adjudicating authority issued a deficiency&#....

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....the refund claim of the appellant. Being aggrieved with the impugned order, the appellant has filed this appeal. 3. Personal hearing in the matter was granted to the appellant on 07.03.2019, 27.03.2019 and 24.04.2019. The appellant or his authorized representative did not appear in any of the personal hearing and neither requested this office to facilitate any further personal hearing in the subject matter. 4. I have carefully gone through the case records and submissions made in the appeal memorandum. I find that the adjudicating authority has rejected the refund claim vide impugned order  no.30/GST/ITC/Kalyan/2018-19 dated 12.09.2018 on the ground that the appellant carried out business activity from an undeclared place of bus....

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....siness and at every additional place or places of business.(2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business. 4.3 Rule 46(a) of CGST Rules, 2017 requires that tax invoice shall be issued by the registered person containing name, address and GSTIN of the supplier of goods or services or both, the relevant portion is as under- 46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,- (a) name, address and Goods and Services Tax Identification Number of the supplier; ....