Fake transaction or non transfer goods treatment

kollipara sundaraiah (B.com) (2706 Points)

05 June 2023  
A registered purchase of goods from another registered dealer two invoices value rs:1 lacs and same date dealer sales of goods to another registered dealer two invoices value rs:1 lacs.
question:
dealer above mentioned purchase and sale transaction same date fake transaction or non transfer goods transaction treatment in gst act