Objective Criteria must for GST Registration Cancellation: Delhi HC:

Hari Om Metals Vs Commissioner of Central Goods And Services Tax And Anr (Delhi High Court) Introduction: The recent case of Hari Om Metals Vs Commissioner of Central Goods And Services Tax And Anr before the Delhi High Court sheds light on the cancellation of GST registration. The petitioner challenges the retrospective cancellation order, emphasizing the importance of objective criteria in such decisions. Detailed Analysis: The petitioner contests the show cause notice and order dated 16.01.2023, arguing that a previous notice on similar grounds had been dropped after a personal hearing. The...