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GST - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Bogus billing transactions without any physical movement of the ...


Rule 142(1)(a) CGST/GGST Rules 2017 Upheld: Validity of Show Cause Notices in Tackling Fraudulent Billing Confirmed.

July 1, 2020

Case Laws     GST     HC

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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