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