{"id":454,"date":"2025-05-22T08:26:18","date_gmt":"2025-05-22T08:26:18","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=454"},"modified":"2025-05-22T08:26:19","modified_gmt":"2025-05-22T08:26:19","slug":"aar-gujarat-ruling-dated-21-03-2025-2","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/05\/22\/aar-gujarat-ruling-dated-21-03-2025-2\/","title":{"rendered":"AAR Gujarat Ruling Dated 21\/03\/2025"},"content":{"rendered":"\n<p><strong>AAR, Goods supplied under fraudulent orders qualify as supply under IGST Act:<\/strong>\u00a0<em>Case of Acube Engitech Company, AAR Gujarat Ruling Dated 21<sup>st<\/sup>\u00a0March 2025<\/em>. 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. AAR ruled that the goods supplied by the applicant will be considered as supply of goods in terms of section 20 of IGST Act read with section 12 and 7 of the CGST Act.\u00a0<a href=\"https:\/\/drive.google.com\/file\/d\/1sk2dM3jOH8VgiPB96IY1sQKkjeUDzizl\/view?usp=sharing\"><em>(AAR Gujarat Ruling Dated 21\/03\/2025)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>AAR, Goods supplied under fraudulent orders qualify as supply under IGST Act:\u00a0Case of Acube Engitech Company, AAR Gujarat Ruling Dated [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-454","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>AAR Gujarat Ruling Dated 21\/03\/2025 - Bhatia Bhola &amp; 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