GST Appeal Cannot Be Dismissed Solely for Filing in Wrong Jurisdiction: Orissa HC

Life Insurance Corporation of India Pvt. Ltd. Vs Commissioner CGST and Central Excise (Appeal) (Orissa High Court) The writ petition was filed challenging an appellate order dated 30th May 2025 passed by the Commissioner (Appeals), CGST & Central Excise, Bhubaneswar, which rejected the petitioner’s appeal on the ground that it was “filed in wrong jurisdiction.” The petitioner had earlier been aggrieved by an Order-in-Original dated 28th January 2025 passed under Section 74 of the GST Act, along with a summary order dated 4th February 2025. Against these orders, the petitioner filed a...