The Orissa High Court has recently ruled in favour of the Life Insurance Corporation of India, setting aside a decision by tax authorities that rejected a GST (Goods and Services Tax) appeal on the grounds of incorrect jurisdiction.
An order has been contested by LIC, which was issued in May 2025 by the Commissioner (Appeals) in Bhubaneswar. The appeal of the LIC has been denied u/s 107 of the GST Act because they claimed the same had been submitted in the incorrect office.
The problem is concerned with multiple LIC offices across different locations, and for its operations in Odisha, LIC had approached the Bhubaneswar authority.
It was mentioned by LIC that the authorities’ action was not with the application of mind. Hence, it asked to set aside the order.
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The department in the proceedings considered that when the appeal was denied, they did not have a system to transfer misplaced appeals to the correct office.
They notified the court that by July 2025, a new advisory from the Directorate General of Systems had rolled out a formal procedure permitting the electronic transmission of appeals to the right jurisdiction.
The bench, consisting of Chief Justice Harish Tandon and Justice M.S. Raman, noted that Life Insurance Corporation of India (LIC) should not lose its right to appeal because of a procedural error or a lack of administrative coordination.
Without determining the actual tax merits of the case, the Court quashed the rejection order and instructed that the appeal be restored. Additionally, it ordered that the case be sent to the appropriate appellate authority within 15 days.
| Case Title | Life Insurance Corporation of India Ltd. vs. Commissioner CGST and Central |
| Case No. | WP(C) No.24610 of 2025 |
| For Petitioner | Mr. Ashok Kumar Mohanty |
| For Respondent | Mr. Prasenjeet Mohapatra |
| Orissa High Court | Read Order |
