{"id":71257,"date":"2025-04-04T07:15:55","date_gmt":"2025-04-04T01:45:55","guid":{"rendered":""},"modified":"2025-04-04T07:15:55","modified_gmt":"2025-04-04T01:45:55","slug":"goods-delivered-under-fraudulent-orders-still-constitute-supply-under-section-7-of-cgst-act-despite-non-payment","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71257","title":{"rendered":"Goods Delivered Under Fraudulent Orders Still Constitute &#8220;Supply&#8221; Under Section 7 of CGST Act Despite Non-Payment"},"content":{"rendered":"<p>Goods Delivered Under Fraudulent Orders Still Constitute &#8220;Supply&#8221; Under Section 7 of CGST Act Despite Non-Payment<br \/>Case-Laws<br \/>GST<br \/>The AAR ruled that goods supplied by the applicant, despite being a victim of fraud without receiving consideration, still constituted a &#8220;supply&#8221; under GST law. The authority determined that while fraud may vitiate a contract, it does not negate the statutory definition of &#8220;supply&#8221; under section 7 of the CGST Act. The facts established that goods were physicall<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=87124\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Goods Delivered Under Fraudulent Orders Still Constitute &#8220;Supply&#8221; 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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71257","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71257","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71257"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71257\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71257"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71257"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}