GST Update

Desk of CA. Praveen Sharma – 971 Series (CAPS)

Orissa High Court in the case of Life Insurance Corporation of India Ltd

The Life Insurance Corporation of India approached the High Court after its appeal was rejected on the ground of wrong jurisdiction.

The dispute arose from a tax order involving multiple offices across India. The company filed an appeal before the Bhubaneswar authority for matters relating to Odisha, but the appeal was rejected without proper consideration citing jurisdictional issues.

During the hearing, the department stated that earlier there was no system to transfer appeals. Later, a mechanism was introduced allowing such appeals to be refiled and transferred.

The Court held that the rejection occurred due to a procedural lapse. Accordingly, the rejection order was set aside and the appeal was restored.

The Court directed transfer of the appeal to the correct authority within 15 days for decision as per law.

Link: CA. Praveen Sharma on Linkedin

Regards
CAPS