https://www.taxtmi.com/caselaws?id=768308 The AAR, Gujarat ruled that goods supplied by an applicant who became a fraud victim without receiving consideration still constitutes "supply" under GST law. Despite the applicant's contention that the fraudulent/bogus transaction should exclude it from the definition of supply, the Authority held that fraud may vitiate a contract but does not remove the transaction from the ambit of "supply" as defined under section 7. The goods supplied were considered taxable supply under sections 20 of IGST Act and sections 12 and 7 of CGST Act. en-us Fri, 21 Mar 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768308 The AAR, Gujarat ruled that goods supplied by an applicant who became a fraud victim without receiving consideration still constitutes "supply" under GST law. Despite the applicant's contention that the fraudulent/bogus transaction should exclude it from the definition of supply, the Authority held that fraud may vitiate a contract but does not remove the transaction from the ambit of "supply" as defined under section 7. The goods supplied were considered taxable supply under sections 20 of IGST Act and sections 12 and 7 of CGST Act. Case-Laws GST Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768308