Case Details: Life Insurance Corporation of India Ltd. vs. Commissioner CGST and Central Excise (Appeal), (2026) 41 Centax 235 (Ori.)
Judiciary and Counsel Details
- Harish Tandon, CJ. & Murahari Sri Raman, J.
- Shri Ashok Kumar Mohanty, Adv., for the Petitioner.
- Shri Prasenjeet Mohapatra, Sr. Standing Counsel, for the Respondent.
Facts of the Case
The petitioner was subjected to a common Order-in-Original passed by the Additional Commissioner covering offices across the country. Insofar as it related to operations in the State of Odisha, the petitioner filed an appeal before the Commissioner (Appeals), CGST & Central Excise, Bhubaneswar. The Commissioner (Appeals) rejected the appeal, stating that it was filed in the wrong jurisdiction. The petitioner invoked Articles 226 and 227, challenging such rejection. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that on perusal of the record and instructions submitted by the department, the rejection involved a mistake on the part of the authorities. It was observed that the petitioner had been advised to re-file the appeal. It was held that, without touching the merits of the matter, the impugned rejection order was liable to be set aside. The Court directed that the appeal be restored to the original file and transmitted to the appropriate appellate authority concerned. Accordingly, the appellate authority was directed to proceed with the appeal in accordance with the law.
