GST Registration cancellations must be based on objective criteria and not be a mechanical process

Sharda Metal Works through its proprietor Mr. Dilip Kumar Vs Commissioner Central Goods and Services Tax (Delhi High Court) Introduction: The Delhi High Court recently delivered a significant judgment on the cancellation of GST registration with retrospective effect in the case of Sharda Metal Works, represented by its proprietor Mr. Dilip Kumar, versus the Commissioner of Central Goods and Services Tax. The court scrutinized the order dated 02.05.2023, along with the Show Cause Notice issued on 06.09.2022, and provided insights into the legal intricacies surrounding such cancellations. Show C...