GST registration cannot be cancelled arbitrarily without recording any reason  

R.K. Metal Industries Vs Commissioner of GST & Anr. (Delhi High Court) Introduction: In a significant legal development, the Delhi High Court addressed the case of R.K. Metal Industries challenging the retrospective cancellation of their GST registration. The court’s judgment sheds light on the limitations of canceling GST registration based on non-filing of returns and the need for a reasoned approach. Detailed Analysis: R.K. Metal Industries filed a petition against the order dated 28.09.2019, which cancelled their GST registration retrospectively from 01.07.2017. The impugned orde...