Advance Ruling Authority Lacks Jurisdiction on Interest for Misplaced GST Payments: Section 97(2) of CGST Act, 2017.

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....Scope of Advance Ruling application - Payment of GST/tax/cess in the wrong head - applicability of interest for the intervening period - 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 - the issue is s outside the purview of the Advance Ruling Authority as per Section 97(2) of CGST Act, 2017.....