Goods supplied under fraudulent orders qualify as supply under IGST Act: AAR Gujarat

In re Acube Engitech Company (GST AAR Gujarat) Gujarat Authority for Advance Rulings (AAR) addressed the case of M/s Acube Engitech Company, a manufacturer and supplier of liquid pumps, regarding whether goods supplied under fraudulent circumstances could still be classified as a “supply” under the Integrated Goods and Services Tax (IGST) Act. The applicant argued that they were deceived by individuals who forged documents to place a bogus order, leading to the dispatch of goods without receiving any payment. The applicant sought clarification on whether such a transaction would st...