Retrospective GST Registration Cancellation invalid if order not specify reasons for such cancellation: Delhi HC

Shree Ram Metal Vs Commissioner of Delhi Goods And Services Tax Act & Anr. (Delhi High Court) Introduction: The Delhi High Court, in the case of Shree Ram Metal vs Commissioner of Delhi Goods And Services Tax Act & Anr., has pronounced a significant ruling emphasizing that GST registration cannot be cancelled retrospectively without proper justification. This article delves into the details of the case, examining the order, the grounds for cancellation, and the court’s reasoning. Detailed Analysis: The petitioner contested an order dated 10.03.2023, which cancelled their GST regi...