Supplier who falls victim to fraudulent order also liable to pay GST: Gujarat Authority for Advance Ruling

In a potentially significant ruling, the Gujarat Authority for Advance Ruling (GAAR) has determined that even a supplier who falls victim to a fraudulent order is liable to pay GST on the goods supplied regardless of whether they receive any payment. Experts suggest that this decision leaves businesses in such circumstances without legal recourse, potentially setting a new precedent that aligns wi…