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 28.0

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