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2019 (12) TMI 98 - AAR - GSTScope of Advance Ruling application - Payment of GST/tax/cess in the wrong head - interest payable from the date of payment of the wrong head and to the payment of the right head - section 97 of CGST Act - applicability of section 77(2) of the CGST Act, 2017 to section 9 of the GST compensation cess Act, 2017 (Compensation to States) in terms of payment of tax in a wrong head - HELD THAT:- The applicant sought Advance Ruling in an issue of applicability of interest for the intervening period in the context of payment done under one Head i.e., Head of Cess instead of the other i.e., under the Head of CGST with a time gap of eight months between the two payments, which is outside the purview of the Advance Ruling Authority as per Section 97(2) of CGST Act, 2017. The application is not admitted under Sec 98 (2) of CGST Act, 2017 and APGST Act, 2017.
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