Bogus billing transactions without any physical movement of the goods - Vires of Rule 142(1)(a) of...

Bogus billing transactions without any physical movement of the goods - Vires of Rule 142(1)(a) of CGST/GGST Rules - validity of SCN - Rule 142(1)(a) of the Rules, 2017 is valid and is no manner conflict with any of the provisions of the Act. .....

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