Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025Case-LawsGSTThe HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization

Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
Case-Laws
GST
The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.
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Petition allowed; s.74 UPGST notice quashed where taxpayer proved actual goods movement, tax paid and no wilful suppression

Petition allowed; s.74 UPGST notice quashed where taxpayer proved actual goods movement, tax paid and no wilful suppressionCase-LawsGSTHC allowed the petition and quashed the impugned departmental orders. The court held that the SCN issued under s.74 UPGS

Petition allowed; s.74 UPGST notice quashed where taxpayer proved actual goods movement, tax paid and no wilful suppression
Case-Laws
GST
HC allowed the petition and quashed the impugned departmental orders. The court held that the SCN issued under s.74 UPGST Act was unjustified because the petitioner proved actual movement of goods and payment of tax, and the record contained no findings of fraud, wilful misstatement or suppression of facts aimed at tax evasion. Applying the principle

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IGST: Pre-packaged labelled rice (≤25kg) for export taxable at 5%; 0.1% concessional route available, including bill-to/ship-to and factory supplies

IGST: Pre-packaged labelled rice (≤25kg) for export taxable at 5%; 0.1% concessional route available, including bill-to/ship-to and factory suppliesCase-LawsGSTAAR held that the Applicant’s supply of pre-packaged and labelled rice (≤25 kg) for export

IGST: Pre-packaged labelled rice (≤25kg) for export taxable at 5%; 0.1% concessional route available, including bill-to/ship-to and factory supplies
Case-Laws
GST
AAR held that the Applicant's supply of pre-packaged and labelled rice (≤25 kg) for export is taxable under the IGST scheme at 5% if the Applicant opts for that route, provided the packages satisfy the notification's “pre-packaged & labelled” definition. Supplies to an exporter on a bill-to/ship-to basis and suppli

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