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2020 (7) TMI 24 - HC - GSTBogus billing transactions without any physical movement of the goods - Vires of Rule 142(1)(a) of CGST/GGST Rules - validity of SCN issued by the respondent No.1 under Section 122(1) of CGST Act - HELD THAT:- Section 164 of the Act which provides for the power to make rules. It may be noted that Section 164 of the Act confers power on the Central Government to frame the rules. Under Section 164 of the Act, the Central Government has the power to make rules generally to carry out all or any of the purposes of the Act. Rule 142(1)(a) of the Rules, 2017 is valid and is no manner conflict with any of the provisions of the Act. The challenge to the legality and validity of the show cause should fail having regard to the scope of judicial review and the challenge to the validity of Rule 142(1)(a) of the Rules should also fail - Application dismissed.
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