https://www.taxtmi.com/caselaws?id=797179 Stock transfers between premises bearing the same GSTIN, undertaken under a delivery challan without consideration or a distinct counterparty, do not constitute supplies and do not attract GST. Consequently, the tax-linked penalty mechanism under Section 129 cannot apply where no tax is payable. Although an e-way bill may be required for movement of goods for reasons other than supply, its absence in such circumstances is a document-related contravention subject to the specific applicable penalty provision, rather than Section 129. This treatment applies where there is no material indicating fraud, suppression, or non-genuine movement. en-us Fri, 14 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797179 Stock transfers between premises bearing the same GSTIN, undertaken under a delivery challan without consideration or a distinct counterparty, do not constitute supplies and do not attract GST. Consequently, the tax-linked penalty mechanism under Section 129 cannot apply where no tax is payable. Although an e-way bill may be required for movement of goods for reasons other than supply, its absence in such circumstances is a document-related contravention subject to the specific applicable penalty provision, rather than Section 129. This treatment applies where there is no material indicating fraud, suppression, or non-genuine movement. Case-Laws GST Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797179