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Manoranjan Mallick v. Superintendent, Cgst and Central Excise, Kendrapara

Orissa HC22 May 2026WP(C)/15896/2026

Case brief

AI extract

What is this about?

GST registration cancellation; revocation application; condonation of delay; proviso to Rule 23 OGST Rules; Odisha Goods and Services Tax Act, 2017; M/s. Mohanty Enterprises, W.P.(C) no.30374 of 2022; Manoranjan Mallick v. Superintendent, CGST & Central Excise, Kendrapara Range; W.P.(C) No. 15896 of 2026; Orissa High Court; disposed 22.05.2026; Harish Tandon, Chief Justice; Ananda Chandra Behera, Judge.

What did the court decide?

Like direction as in M/s. Mohanty Enterprises: delay in invoking the proviso to Rule 23 of the OGST Rules condoned; subject to the petitioner depositing all taxes, interest, late fee, penalty etc. and complying with other formalities, his application for revocation of the cancelled GST registration to be considered in accordance with law; relief granted in the interest of revenue. ¶24

Manoranjan Mallick Vs Superintendent, Cgst and Central… — GST and Indirect Tax | Orissa HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the petitioner, whose registration under the Odisha Goods and Services Tax Act, 2017 was cancelled after show cause notice dated 24.05.2025, is entitled to the like relief granted by the coordinate Bench in M/s. Mohanty Enterprises, namely condonation of delay in invoking the proviso to Rule 23 of the OGST Rules and consideration of his revocation application subject to deposit of all dues.

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Court's answer

Likewise direction as in M/s. Mohanty Enterprises is made in this writ petition; the petitioner gets the relief in the interest of revenue, i.e., 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 petitioner's application for revocation will be considered in accordance with law.

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Ratio / Principle

The writ petition is disposed of.

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Detailed headnote1 paragraphs

Writ petition disposed of. Petitioner challenged show cause notice dated 24th May, 2025 and order dated 10th July, 2025 cancelling his registration under the Odisha Goods and Services Tax Act, 2017. Relying on 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), the Court made a like direction: 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. and complying with other formalities, his application for revocation will be considered in accordance with law, relief being granted in the interest of revenue.

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IN THE HIGH COURT OF ORISSA AT CUTTACK

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W.P.(C) No. 15896 of 2026

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Manoranjan Mallick

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…. Petitioner

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Ms. Itishree Tripathy, Advocate along with Mr. J.K. Palei, Advocate -versus-

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…. Superintendent, CGST & Central Opposite Party Excise, Kendrapara Range

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Mr. Umesh Chandra Sahoo, Junior Standing Counsel

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CORAM:

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HON’BLE THE CHIEF JUSTICE AND

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HON’BLE MR JUSTICE ANANDA CHANDRA BEHERA

ORDER

Order No.

22.05.2026

1. Mr. Palei, learned advocate appears on behalf of petitioner

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and submits, under challenge is show cause notice dated 24^th May, 2025 followed by order dated 10^th July, 2025 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submits that the petitioner 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

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v. The Commissioner, CT & GST, Odisha, Cuttack and others) .

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Page 1 of 2

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He submits, his client’s claim to relief including prayer for condonation of delay is covered by said order.

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2. Mr. Sahoo, learned Junior 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.

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Mohanty Enterprises ( supra ).

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" 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."

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Likewise direction is made in this writ petition. Petitioner gets the

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relief in the interest of revenue.

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4. The writ petition is disposed of.

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(Harish Tandon)

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Chief Justice

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Judge