https://www.taxtmi.com/caselaws?id=801282 Section 73 cannot support a tax, interest or penalty demand where admitted excess output tax fully offsets disputed ineligible input tax credit and no net short payment remains. Excess output tax paid beyond actual liability falls within the section 54(8)(c) exception, so its refund is not subject to unjust enrichment. A sales-return demand cannot rest on grounds outside the show cause notice; for 2017-18, non-uploading of credit or debit notes on the GST portal did not invalidate otherwise compliant documents. Orders must address material submissions with reasons, and delayed-return interest demands must identify the default months, tax amounts and interest period. en-us Fri, 16 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801282 Section 73 cannot support a tax, interest or penalty demand where admitted excess output tax fully offsets disputed ineligible input tax credit and no net short payment remains. Excess output tax paid beyond actual liability falls within the section 54(8)(c) exception, so its refund is not subject to unjust enrichment. A sales-return demand cannot rest on grounds outside the show cause notice; for 2017-18, non-uploading of credit or debit notes on the GST portal did not invalidate otherwise compliant documents. Orders must address material submissions with reasons, and delayed-return interest demands must identify the default months, tax amounts and interest period. Case-Laws GST Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801282