Life Insurance Corporation of India Pvt. Ltd. Vs Commissioner CGST and Central Excise (Appeal)
Date: March 18, 2026
Subject Matter
Appeal Rejected for Wrong Jurisdiction Set Aside; Directed to Appropriate Authority for Hearing
Summary
The High Court has set aside an appellate order dated May 30, 2025, which rejected the petitioner's appeal on the ground of being filed in the "wrong jurisdiction." The Court found that there was a mistake on the part of the authorities, who subseque…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. Against the appellate order dated 30t h 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 2…