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GST – Detention & Seizure of goods in transit – levy of tax and penalty - Challenge to para 2(h) of Circular No.41/15/2018 GST dated 13.04.2018 creating liability in the electronic liability register – petitioner’s contention that it cannot be mulcted with tax liability twice, once at the stage of detention and again at the stage of payment of tax in the regular GSTR-3B Returns - HELD - As far as the period prior to 01.01.2022 is concerned, it is clear that the petitioner whose goods are detained under Section 129 of the respective GST enactments has to bear the applicable tax and penalty. Post 01.01.2022, the law has been amended, whereby only penalty is imposable at 200% of the tax - the purpose of Section 129 of the CGST Act, 2017 as it stood during the material period, is to recover the tax on goods in transit, where the removal of such goods fell short of any statutory compliance required for removal of goods - tax was to be collected to the extent of tax that was payable in the returns at the stage of detention of such detained goods. Tax is to be debited from an assessee's electronic credit account maintained under the respective GST Act - If the supplier's goods were detained and subjected to tax and penalty under Section 129, the supplier was entitled to claim a refund of the excess tax, if any, paid in the returns filed in GSTR-3B. Therefore, the apprehension expressed by the petitioner was misplaced and unwarranted - The writ petitions are dismissed
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