SS Creatives and Motion Pictures v. Superintendent, Dhenkanal Range & Others

This judgment reiterates the consistent approach adopted by the Orissa High Court in cases involving cancellation of GST registration and revocation thereof. The Court emphasized that the objective of the GST regime is not to permanently deprive a taxpayer of registration merely because of procedural defaults, but to encourage compliance and protect revenue.

The petitioner expressed unconditional willingness to discharge all outstanding tax, interest, late fee, penalty and other statutory dues so that pending GST returns could be accepted. Relying upon its earlier judgment in M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha (2022 Taxo.online 1421), the Court directed that, subject to payment of all statutory dues and compliance with other legal requirements, the petitioner should be allowed to seek revocation of cancellation and the GST portal should be made operational for filing returns.