Possible situation where the QB might do that.
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3rd and goal to go from the 5 for A who is down by 2 points
and 10 seconds left on the clock. Team QB takes the snap and drops back to pass--- his #1 receiver is double teamed, he looks for his
secondary and sees he is being rushed by the defense. Rather
than risk being hit and fumbling the ball- he throws is backwards
out of bounds to stop the clock AND retain possession.
Team A now brings in ACE kicker to kick a 25 yard FG and
win the game !!!
Legal-- you bet-- and also smart play !!
Anyone have a rule that say no ??
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