GST Registration cannot be retrospectively Cancelled Arbitrarily: Delhi HC

K. Metal Industries Vs Commissioner of GST & Anr. (Delhi High Court) Introduction: The Delhi High Court, in the case of K. Metal Industries vs Commissioner of GST & Anr., recently delivered a significant judgment on the retrospective cancellation of GST registration. The court addressed the arbitrary nature of such cancellations and emphasized the importance of providing valid reasons. Detailed Analysis: The petitioner contested an order dated 28.09.2019, which retroactively cancelled their GST registration from 01.07.2017. The order lacked explicit reasons for the cancellation but ref...