M/S. Laxmidhar Mohanty, Jagatsinghpur Vs Commissioner of… — GST and Indirect Tax | Orissa HC (2025)

M/S. Laxmidhar Mohanty, Jagatsinghpur Vs Commissioner of… — 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; and, 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 registration is to be considered in accordance with law.

Issue for consideration

Whether the petitioner's claim to relief, including prayer for condonation of delay in invoking the proviso to Rule 23 of the OGST Rules after cancellation of registration under the OGST Act 2017, is covered by the coordinate Bench order in W.P.(C) No. 30374 of 2022 (M/s. Mohanty Enterprises) so as to warrant a like direction in this writ petition.

Ratio / Principle

Delay in the petitioner invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned, the like direction made in M/s. Mohanty Enterprises being repeated in this writ petition.

Key takeaways

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 registration will be considered in accordance with law.ratio¶19
The petitioner is granted the relief in the interest of revenue.ratio¶20

Detailed headnote1 paragraphs

GST registration cancellation — condonation of delay and consideration of revocation (OGST Act 2017): The petitioner M/s. Laxmidhar Mohanty's registration under the Odisha Goods and Services Tax Act, 2017 was cancelled by order dated 25.10.2024 following a show cause notice dated 25.09.2024. Counsel undertook that the client was ready and willing to pay tax, interest, late fee, penalty and other sums, and relied on the coordinate Bench order dated 16.11.2022 in W.P.(C) No. 30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others). Reproducing paragraph-2 of that order, the Division Bench (Harish Tandon, CJ and M.S. Raman, J) made a like direction: the delay in invoking the proviso to Rule 23 of the OGST Rules is condoned and, subject to deposit of all taxes, interest, late fee, penalty etc. and compliance with other formalities, the application for revocation will be considered in accordance with law; the relief was granted in the interest of revenue and the writ petition was disposed of.

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No. 34938 of 2025

M/s. Laxmidhar Mohanty, …. Petitioner Jagatsinghpur

Mr. Debasish Hazra, Advocate

-versus-

…. Commissioner of CT & GST, Cuttack Opposite Parties and another

Mr. Seshadev Das, Addl. Standing Counsel

CORAM:

HON’BLE THE CHIEF JUSTICE AND

HON’BLE MR JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

01 .

09.12.2025

1. Mr. Debasish Hazra, learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 25^th September, 2024 followed by order dated 25^th October, 2024 cancelling his client’s registration under Odisha 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. Seshadev Das, learned Additional Standing Counsel appears on behalf of the opposite parties-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: 10-Dec-2025 15:53:26

Signature Not Verified

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