Goods Supplier Who was Victim of Bogus Order Required to Pay GST: AAR

The supplier is engaged in the manufacturing and supply of pumps for liquids, whether or not fitted with a measuring device.

In this application, he has stated that they were duped by a group of persons who fraudulently placed a bogus order by falsifying the same to make it appear as an order from the Matak Autonomous Council.

Consequently, to supply the goods, the applicant realised that the order documents, etc., purportedly from the Matak Autonomous Council, were forged.

Question: Whether the goods supplied by us [becoming victim of fraud without receiving consideration] could be considered as supply of goods under the provisions of section 21 under the IGST Act?

Ruling:

The goods supplied by the applicant will be considered as supply of goods in terms of section 20 of the IGST Act, 2017 read with Section 12 and of the CGST Act,2017.