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Movement of vehicle in compliance of order passed by the DRT would not be covered under element of supply under GST.

Goods in Transit — The secured creditor along with receiver challenged the detention the mortgaged vehicle, which was moved from one place to the other for taking effective physical possession of the vehicle in compliance of the order passed by the DRT. During pendency of the petition, subsequent order came to be passed U/s. 129(3) of HGST Act. Writ petitioner dismissed as withdrawn with liberty the challenge the subsequent order. — ICICI Bank And Anr. Vs. State of Haryana And Anr. [2019] 18 TAXLOK.COM 005 (P&H)