SS CREATIVES AND MOTION PICTURES v. SUPERINTENDENT, DHENKANAL RANGE & ORS.

Introduction

This judgment reiterates the liberal approach adopted by the Orissa High Court in matters relating to revocation of cancellation of GST registration. The Court recognised that the primary objective of the GST legislation is to ensure tax compliance and revenue collection rather than permanently shutting down a business due to procedural defaults.

The petitioner expressed willingness to discharge all outstanding tax, interest, late fee, penalty and other statutory dues, but was unable to file pending GST returns because the GST portal remained inaccessible after cancellation of registration. Relying on its earlier decision in M/s Mohanty Enterprises v. Commissioner, CT & GST, Odisha (2022 Taxo.online 1421), the High Court directed the department to facilitate compliance by reopening the portal after payment of statutory dues.