Sambit Mohanty Vs Superintendent, Jajpur-Iii Range — GST and Indirect Tax | Orissa HC (2025)

Sambit Mohanty Vs Superintendent, Jajpur-Iii Range — GST and Indirect Tax | Orissa HC (2025)

What the court decided

AI extract

Outcome

Condonation of delay in invoking the proviso to Rule 23 of the OGST Rules; subject to the petitioner depositing all taxes, interest, late fee, penalty etc. due and complying with other formalities, the petitioner's application for revocation of the cancelled registration to be considered in accordance with law.

Issue for consideration

Whether the petitioner's claim to relief — including condonation of delay in invoking the proviso to Rule 23 of the OGST Rules and consideration of his application for revocation of the cancelled GST registration, subject to payment of tax, interest, late fee and penalty — is covered by the coordinate Bench order dated 16th November, 2022 in M/s. Mohanty Enterprises.

Court's answer

Making a like direction as in the coordinate Bench order in M/s. Mohanty Enterprises (supra), the delay in invoking the proviso to Rule 23 of the OGST Rules is condoned and, subject to the petitioner depositing all taxes, interest, late fee, penalty etc. due and complying with other formalities, his application for revocation will be considered in accordance with law; the petitioner gets this relief in the interest of revenue.

Detailed headnote1 paragraphs

GST registration cancellation under the Central Goods and Services Tax Act, 2017 pursuant to show cause notice dated 5th February, 2024 and order dated 1st April, 2024 — writ petition disposed of on the terms of the coordinate Bench order dated 16th November, 2022 in W.P.(C) No. 30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others): delay in invoking the proviso to Rule 23 of the OGST Rules condoned; subject to deposit of all taxes, interest, late fee, penalty etc. due and compliance with other formalities, the petitioner's application for revocation to be considered in accordance with law; relief granted in the interest of revenue. Coram: Chief Justice Harish Tandon and Justice Murahari Sri Raman; order dated 12.12.2025.

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No. 32504 of 2025

Sambit Mohanty

…. Petitioner

Mr. D.P. Mishra, Advocate

-versus-

…. Superintendent, Jajpur-III Range, Opposite Party Jajpur Circle, Jajpur

Mr. Mukesh Agarwal, Addl. Standing Counsel for GST, Central Excise and Customs

CORAM:

HON’BLE THE CHIEF JUSTICE AND

HON’BLE MR JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

01 .

12.12.2025

1. Mr. D.P. Mishra, learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 5^th February, 2024 followed by order dated 1^st April, 2024 cancelling his client’s registration under Central Goods and Services Tax Act, 2017. He submits, his client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of his client to be accepted by the department. He relies on order dated 16^th November, 2022 of coordinate Bench in W.P.(C) no.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others) . He submits, his client’s claim to relief including prayer for condonation of delay is covered by said order.

2 . Mr. M. Agarwal, learned Additional Standing Counsel appears on behalf of the opposite party-Department.

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3. We reproduce below paragraph-2 from said order in M/s. Mohanty Enterprises (supra).

" 2. In that view of the matter, the delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc., due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law."

Likewise direction is made in this writ petition. Petitioner gets the relief in the interest of revenue.

4. The writ petition is disposed of.

(Harish Tandon) Chief Justice

(M.S. Raman)

Judge

Sisira

Digitally Signed Signed by: SISIRA KUMAR BEHERA Reason: Authentication Location: High Court of Orissa, C utta ck Date: 15-Dec-2025 12:42:17

Signature Not Verified

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