GST Liability Remains even if Order is found to be Bogus: AAR

The Authority for Advance Ruling (AAR) held that GST liability remains even if the supply order is found to be bogus. The AAR reasoned that the transaction, if it involved the supply of goods or services, would still attract GST, regardless of the legitimacy of the underlying order. This ruling underscores the principle that GST is levied on the supply itself, and the validity of the contractual document may not absolve the tax liability if the supply has occurred.