2019 (12) TMI 326

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..... d the transaction in question was supposedly a stock transfer - HELD THAT:- The definition of supply under Section 7 is not confined to transactions of sale but includes transfer for other purposes also. Under such circumstances, the detention is not found to be unjustified. However, the petitioner is permitted to obtain a release of the vehicle and the goods from the 1st respondent on furnishi .....

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..... stock transfer. The documentation is, therefore, found to be not in accordance with the prescription under the CGST Act and Rules. The learned counsel for the petitioner would submit that as per Rule 55 of the CG ST Rules, an invoice need not be generated wherever there is a transportation of goods for reasons other than by way of supply. The learned counsel was however not able to point out as .....

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