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 an appeal under Section 107 of the GST Act before the appellate authority at Bhubaneswar. The Order-in-Original was a common order covering multiple offices of the petitioner across different parts of the country. For matters relating to Odisha, the petitioner filed the appeal at Bhubaneswar on 27th April 2025.
However, the appellate authority rejected the appeal solely on the ground of incorrect jurisdiction, without examining the merits. The petitioner contended that such rejection was made without proper application of mind and sought setting aside of the order.
During the proceedings, the Department furnished written instructions stating that, at the time of rejection, there was no mechanism available to transmit appeals filed in the wrong jurisdiction to the appropriate authority. It was further clarified that an advisory had been issued in July 2025 enabling such transmission through the system. The Department suggested that the petitioner may re-file the appeal, which could then be transmitted to the correct jurisdiction in accordance with the advisory.
Upon consideration of the record and submissions, the Court observed that the rejection of the appeal was due to a mistake on the part of the authorities. It noted that the petitioner had been advised to re-file the appeal and that a mechanism for transmission was now available.
Without examining the merits of the case, the Court set aside the impugned order dated 30th May 2025. It restored the appeal to its original file and directed that the appeal be transmitted to the appropriate appellate authority within fifteen days. The appellate authority was further directed to proceed with the appeal in accordance with law.
The writ petition was accordingly disposed of, and all pending interlocutory applications were also disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Against the appellate order dated 30th May, 2025 vide Annexure-9 passed by the Commissioner, CGST & Central Excise (Appeal), Bhubaneswar, rejecting the appeal on the ground “filed in wrong jurisdiction”, the petitioner, Life Insurance Corporation of India Limited, has come up before this Court invoking provisions under Articles 226 and 227 of the Constitution of India.
2. Learned counsel appearing for the petitioner submitted that being aggrieved by the Order-in-Original dated 28th January, 2025 passed under Section 74 of the Central Goods and Services Tax Act, 2017/Odisha Goods and Services Tax Act, 2017 (collectively, “the GST Act”) by the Additional Commissioner (Annexure-6) and summary of order dated 4th February, 2025 (Annexure-7) passed by the Commissioner, Bhubaneswar IV Circle, Bhubaneswar, the petitioner preferred an appeal under Section 107 of the GST Act before the Commissioner, CGST & Central Excise (Appeal), Bhubaneswar.
2.1. It is further submitted that the Order-in-Original vide Annexure-6 was passed in common against the Life Insurance Corporation of India having its offices at different parts of this country. So far as it related to the State of Odisha is concerned, the petitioner filed an appeal at Bhubaneswar on 27th April, 2025 under Section 107 of the GST Act. It is emphatically urged that the said appeal came to be rejected on 30th May, 2025 indicating “filed in wrong jurisdiction” without any application of mind. It is, therefore, submitted that the order of rejection is liable to be set aside.
3. On the last occasion, on such submission made by the learned counsel for the petitioner, learned Senior Standing Counsel sought for accommodation to enable him to obtain instruction in this matter.
3. Today, when the matter was taken up, the learned Senior Standing Counsel appearing for the Department-opposite parties furnished written instructions dated 17th March, 2026 received from the Assistant Commissioner (Law), GST and Central Excise, Bhubaneswar, wherein at paragraph-3, it has been reflected as follows:
“3. 0/0 the Commissioner (Appeals), GST, Central Excise & Customs, Bhubaneswar, vide email dated 16.03.2026 (copy of the mail printout is enclosed) stated as under:
“As on the date of rejection of the appeals, there was no mechanism for this office to transmit appeals filed against CAA Orders to the correct jurisdiction.
However, DG-Systems, Chennai have issued one advisory in this regard in July, 2025.
The appellant may be requested to re-file the appeals on the system and in terms of the Advisory; this office shall take steps to have the appeals transmitted to the correct jurisdiction.”
5. Heard learned counsel for the petitioner and learned Senior Standing Counsel appearing for the Department-opposite parties.
6. On perusal of record and after going through the written instructions so furnished by the learned Senior Standing Counsel appearing for the Department, it is perceived that in rejecting the appeal there was mistake on the part of the opposite parties and the petitioner is advised to re-file the appeal. Accordingly, without touching the merit of the matter, this Court disposes of this writ petition by setting aside the order dated 30th May, 2025 passed by the Commissioner, CGST & Central Excise (Appeal), Bhubaneswar (Annexure-9). Consequently, the appeal is restored to its original file and it is directed that the appeal as filed by the petitioner shall be transmitted to the appropriate appellate authority concerned within a period of fifteen days from date and the appellate authority shall proceed with the appeal in accordance with law.
7. As a result of disposal of the writ petition, all pending Interlocutory Application (s), if any, shall stand disposed of.
