9911796707
TMI Blog2025 (4) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... asuring device. The applicant, is registered with the department and his registration number is 24ABHFA1567A1ZZ. 2. 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 Matak Autonomous Council. Consequent to supply of the goods, the applicant realized that the order documents, etc., purportedly from Matak Autonomous Council, were forged. 3. It is on this background, that the applicant has sought advance ruling on the below mentioned question viz "(a) 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 und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct regardless of whether the transactions for such import of services had been initiated before the appointed day: Provided that if the tax on such import of services had been paid in full under the existing law, no tax shall be payable on such import under this Act: Provided further that if the tax on such import of services had been paid in part under the existing law, the balance amount of tax shall be payable on such import under this Act. Explanation.- For the purposes of this section, a transaction shall be deemed to have been initiated before the appointed day if either the invoice relating to such supply or payment, either in full or in part, has been received or made before the appointed day. Section 20. Application of prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mely :- (a) the date of issue of invoice by the supplier or the last date on which he is required, under section 31, to issue the invoice with respect to the supply; or (b) the date on which the supplier receives the payment with respect to the supply: Explanation 1.- For the purposes of clauses (a) and (b), "supply" shall be deemed to have been made to the extent it is covered by the invoice or, as the case may be, the payment. Explanation 2.- For the purposes of clause (b), "the date on which the supplier receives the payment" shall be the date on which the payment is entered in his books of account or the date on which the payment is credited to his bank account, whichever is earlier. 8. The facts relevant to the dispute is alre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g (a) the date of issue of invoice by the supplier or the last date on which he is required, under section 31, to issue the invoice with respect to the supply; or (b) the date on which the supplier receives the payment with respect to the supply. Further, explanation 1 to section 12 states that "supply" shall be deemed to have been made to the extent it is covered by the invoice or, as the case may be, the payment. 12. The photocopy of page 7 of the first information report, provides the detail of the date of dispatch of the submersible pumps, the details of invoices, the number of submersible pump, value, etc. Sr. No. Date of dispatch Detail of bill No. of submersible pump Rs. 1 3.6.2023 GT/385, GT/386, GT/388 521 13025000 2 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to accept this argument. Under the Goods and Services Tax Act, 2017, the levy is on supply of goods and services, or both, except taxes on supply of alcoholic liquor for human consumption in terms of Article 366(12A) of the Constitution of India. The word used is 'supply' and not 'sale'. Now, supply as defined under section 7 of the CGST Act, 2017, states as follows: Section 7. Scope of supply .- (1) For the purposes of this Act, the expression - "supply" includes- (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; [(aa) the activities or transactions, by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A) and (2)], the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated as - (a) a supply of goods and not as a supply of services; or (b) a supply of services and not as a supply of goods. Factually, it is not disputed that a supply has been done by the applicant, that the goods were removed which in terms of the FIR have also been received at the destination. The applicant's averment is that since the entire transaction emanated out of a fraudulent/bogus order, it goes out of the ambit of supply. An element of fraud may vitiate a contract, but how it would enable the applicant to move out of the ambit of the term supply as defined under section 7, reproduced supra, is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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