2026 (3) TMI 1360

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....r. Ashok Kumar Mohanty, Advocate. For the Opposite Parties Mr. Prasenjeet Mohapatra, Senior Standing Counsel. ORDER 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 com....

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....e 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,....

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....e 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 transmi....