The Orissa HC restored LIC’s appeal, ruling that its rejection was due to a jurisdictional error by tax authorities and directing its transfer within 15 days.
Saloni Kumari | Mar 28, 2026 |
GST Appeal cannot be rejected merely for wrong jurisdiction: High Court Revives LIC’s Appeal
The Orissa High Court restores the LIC’s appeal, holding that the appeal rejection was a mistake on the part of the tax authorities. Hence, the court has assured the company that its appeal will be sent to the appropriate judicial authority within 15 days.
The appeal was filed by the Life Insurance Corporation of India (LIC), challenging an order dated May 30, 2025, passed by the Commissioner, CGST & Central Excise (Appeal), Bhubaneswar. The impugned order had rejected the company’s appeal on the grounds that the appeal was filed in the wrong jurisdiction. Thereafter, the company approached the Orissa High Court, Cuttack.
Initially, the company had filed an appeal challenging an order-in-original dated January 28, 2025, and a summary order dated February 04, 2025, passed by the Additional Commissioner and Commissioner, Bhubaneswar IV Circle, Bhubaneswar, respectively. The said Order-in-Original was passed against the company for having its offices across the country, and for matters relating to Odisha, LIC filed its appeal in Bhubaneswar on April 27, 2025. However, the appeal was dismissed without proper consideration, citing jurisdictional issues.
During the hearing of the court before the high court, the department claimed that at the time of rejection, there was no system to automatically transfer appeals filed under the wrong jurisdiction to the correct jurisdiction. Such a system was later developed through an advisory in July 2025. The department had suggested to the company that it could re-file the appeal; it thereafter transferred its appeal to the correct authority.
When the court heard both of the sides, it noted that the mistake was of the tax authorities; the rejection of the appeal was due to an error. Considering the same, without examining the merits of the case, the court quashed the rejection order dated May 30, 2025, and restored the company’s appeal. The court has assured the company that its appeals will be transferred to the relevant appellate authority within 15 days.
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