To begin with, Let us not delve into tangential questions as to "Why would he do it?" and "What would arise out of doing it?" and so on as they are not our focus. I would simply like to hear a yes or no answer with a logical argument backing it up.
If one says that God cannot destroy the soul because Bhagwad Gita or some other scripture states soul to be eternal and a part of God then technically God cannot be omnipotent, for it shows that there are things outside his capacity.
If a being is truly omnipotent, He should have the power to change the nature of something eternal like the soul into non-eternal as well and subsequently being able to destroy it. So, the question is, is such a thing possible for God?