Denial of ITC due to Supplier Defaults, Retrospective Cancellation & Fake Invoice Allegations

Description Denial of ITC due to Supplier Defaults, Retrospective Cancellation & Fake Invoice Allegations – 1st Edition (2026) is a focused and practice-oriented guide addressing one of the most critical and litigated issues under the Goods and Services Tax (GST) regime. Authored by Abhishek Goyal and published by  Bharat Publishers, this book provides in-depth analysis of Input Tax Credit (ITC) disputes arising from supplier non-compliance and allegations of fake invoicing. With 254 pages of detailed content, the book examines legal provisions, departmental practices, judicial precedents, and defence strategies related to denial of ITC due to supplier defaults, retrospective cancellation of registration, and fraudulent transactions. It offers practical insights for handling notices, investigations, and litigation. This publication is highly valuable for tax advocates, chartered accountants, GST practitioners, corporate tax teams, consultants, and law students dealing with GST compliance and dispute resolution. �� Key Features: Focused coverage of ITC denial under GST Analysis of supplier defaults & fake invoice allegations Practical insights on litigation, defence & compliance strategies Updated with latest case laws and departmental trends �� Limited-Period Offer: Flat 25% Discount with Free Shipping Contents at a glance Section / Chapter Title Page Bharat? 5 Preface 7 Sincere Gratitude and Acknowledgment 9 About the Author 11 Professional Features & Industry Interaction 13 Detailed Contents 17 Chapter 1 Introduction & Purpose 1 Chapter 2 Statutory Framework 11 Chapter 3 ITC – Whether Vested Right or a Concession? 19 Chapter 4 Understanding Retrospective Cancellation 28 Chapter 5 Evolution of GST Registration Framework & Power of Retrospective Cancellation 34 Chapter 6 Mechanics of Retrospective Cancellation: Triggers, Notices, Legal Procedures & Officer’s Discretion 50 Chapter 7 Retrospective Cancellation v ITC: Why They Collide Legally and Practically 57 Chapter 8 Revenue Perspective & Fake ITC Ecosystem 63 Chapter 9 Combating Fake Invoicing – Regulatory Framework & Measures 68 Chapter 10 Possible Scenarios of ITC Denial Due to Retrospective Cancellation & Why They Are Legally Unsustainable 86 Chapter 11 Why Denial of ITC to Bona Fide Recipients is Constitutionally and Jurisprudentially Unsustainable 93 Chapter 12 Rule 37A — Whether it Validates Section 16(2)(c)? A Deep Academic and Practical Analysis 97 Chapter 13 Section 16(2)(c): From Assumption to Proof 105 Chapter 14 ITC Eligibility — What Makes Your Claim Strong or Weak? 112 Chapter 15 Advanced Strategies & Preventive Measures 120 Chapter 16 Framing Arguments – Natural Justice, Legal Maxims, Cross Examination & Relied upon Documents 124 Chapter 17 Practical Litigation Strategy: How to Defend ITC Against Retrospective Cancellation 143 Chapter 18 Step-by-Step ITC Defence Toolkit (Templates, Charts & Sample Replies) 150 Chapter 19 Strategy before GST Appellate Tribunal (GSTAT) 154 Chapter 20 Writ Petitions before High Courts 165 Chapter 21 Evolving Jurisprudence Around ITC Denial and Way Forward 172 Annexure I Major Case Laws Compendium 176 Annexure II Drafting Aids to Show Cause Notice 185 Annexure III GSTAT – Arguing Capsules, Probable Queries by Bench & Suggested Response Thereof 190 Annexure IV Appearing and Arguing before GSTAT – Some Finer Points 200 Annexure V GSTAT Practice Module – Mock GST Hearing: Input Tax Credit Denial under Section 16(2)(c) 202