Bogus billing transactions without any physical movement of the ...
Case Laws GST
July 1, 2020
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.
View Source