Goods Delivered Under Fraudulent Orders Still Constitute “Supply” Under Section 7 of CGST Act Despite Non-Payment

Goods Delivered Under Fraudulent Orders Still Constitute “Supply” Under Section 7 of CGST Act Despite Non-PaymentCase-LawsGSTThe AAR ruled that goods supplied by the applicant, despite being a victim of fraud without receiving consideration, still constit

Goods Delivered Under Fraudulent Orders Still Constitute “Supply” Under Section 7 of CGST Act Despite Non-Payment
Case-Laws
GST
The AAR ruled that goods supplied by the applicant, despite being a victim of fraud without receiving consideration, still constituted a “supply” under GST law. The authority determined that while fraud may vitiate a contract, it does not negate the statutory definition of “supply” under section 7 of the CGST Act. The facts established that goods were physicall

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