Bogus transaction treatment in gst act

Kollipara Sundaraiah (B.com) (3005 Points)

19 June 2022  
one of the gst registered regular scheme sales of goods rs:1 lacs to another gst registered dealer after same date same amount purchase from selling registered dealer.
2.dealer another date sales of goods rs:1 lacs to another registered dealer after same date same amount purchase from selling registered dealer (same dealer).
question:
above sales and purchases bogus transaction treatment in gst act