https://www.taxtmi.com/caselaws?id=800826 GST demand must rest on the statutory basis stated in the show-cause notice; a demand alleging an IGST mismatch cannot be confirmed instead on an unalleged input tax credit condition. Payment of GST under CGST and SGST heads rather than the IGST head because of a clerical error does not constitute unpaid or short-paid tax where the corresponding amount has already been deposited. Excess CGST and SGST amounts available in the electronic credit ledger must be set off against the IGST liability. Recovery under section 73 is therefore confined to any verified net deficit remaining after set-off, together with applicable interest. en-us Thu, 08 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800826 GST demand must rest on the statutory basis stated in the show-cause notice; a demand alleging an IGST mismatch cannot be confirmed instead on an unalleged input tax credit condition. Payment of GST under CGST and SGST heads rather than the IGST head because of a clerical error does not constitute unpaid or short-paid tax where the corresponding amount has already been deposited. Excess CGST and SGST amounts available in the electronic credit ledger must be set off against the IGST liability. Recovery under section 73 is therefore confined to any verified net deficit remaining after set-off, together with applicable interest. Case-Laws GST Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800826