Ss Creatives and Motion Pictures, Dhenkanal v. Superintendent, Dhenkanalrange, Dhenkanal
GST registration cancellation – revocation – condonation of delay
Case brief
What is this about?
SS Creatives and Motion Pictures v. Superintendent, Dhenkanal Range and others, WP(C) No.11805 of 2026, High Court of Orissa at Cuttack, decided 07.05.2026 (Harish Tandon, CJ and M.S. Raman, J). Cancellation of GST registration under the Central Goods and Services Tax Act, 2017 pursuant to show cause notice dated 07.07.2025 and order dated 07.10.2025. Court followed coordinate Bench order dated 16.11.2022 in M/s. Mohanty Enterprises (W.P.(C) No.30374 of 2022), condoning delay in invoking proviso to Rule 23 OGST Rules and directing consideration of revocation application subject to deposit of taxes, interest, late fee and penalty. Petition disposed of.
What did the court decide?
Writ petition disposed of with the same direction as in M/s. Mohanty Enterprises (W.P.(C) No.30374 of 2022): delay in invoking the proviso to Rule 23 of the OGST Rules condoned, and subject to deposit of all taxes, interest, late fee, penalty etc. due and compliance with other formalities, the petitioner's application for revocation of the cancelled registration to be considered in accordance with law.