Denial of ITC due to Supplier Defaults, Retrospective Cancellation & Fake Invoice Allegations by Advocate Abhishek Goyal – 1st Edition 2026

Description

Chapter 1       Introduction & Purpose

Chapter 2       Statutory Framework

Chapter 3       ITC – Whether Vested Right or a Concession?

Chapter 4       Understanding Retrospective Cancellation

Chapter 5       Evolution of GST Registration Framework & Power of Retrospective Cancellation

Chapter 6       Mechanics of Retrospective Cancellation: Triggers, Notices, Legal Procedures & Officer’s Discretion

Chapter 7       Retrospective Cancellation v ITC: Why They Collide Legally and Practically

Chapter 8       Revenue Perspective & Fake ITC Ecosystem

Chapter 9       Combating Fake Invoicing – Regulatory Framework & Measures

Chapter 10     Possible Scenarios of ITC Denial Due to Retrospective Cancellation & Why they are Legally Unsustainable

Chapter 11     Why Denial of ITC to bona fide Recipients is Constitutionally and Jurisprudentially Unsustainable

Chapter 12     Rule 37A — Whether it validates section 16(2)(c)?
A Deep Academic and Practical Analysis

Chapter 13     Section 16(2)(c): From Assumption to Proof

Chapter 14     ITC Eligibility — What Makes Your Claim Strong or Weak?

Chapter 15     Advanced Strategies & Preventive Measures

Chapter 16     Framing Arguments – Natural Justice, Legal Maxims, Cross Examination & Relied upon Documents

Chapter 17     Practical Litigation Strategy: How to Defend ITC Against Retrospective Cancellation

Chapter 18     Step-by-Step ITC Defence Toolkit (Templates, Charts & Sample Replies)

Chapter 19     Strategy before GST Appellate Tribunal (GSTAT)

Chapter 20     Writ Petitions before High Courts

Chapter 21     Evolving Jurisprudence Around ITC Denial and Way Forward

Annexure I     Major Case Laws Compendium

Annexure II   Drafting Aids to Show Cause Notice

Annexure III  GSTAT – Arguing Capsules, Probable Queries by
Bench & Suggested Response Thereof

Annexure IV  Appearing and Arguing before GSTAT – Some Finer Points

Annexure V   GSTAT Practice Module-Mock GST Hearing
Input Tax Credit Denial under section 16(2)(c)