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

COMPETITION ACT, 2002 COMPETITION ACT, 2002
Income-Tax-Act Income Tax Act, 2025 as amended by Finance Act 2026
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Original price was: ₹595.00.Current price is: ₹446.00.

Book Details
Title Denial of ITC due to Supplier Defaults, Retrospective Cancellation & Fake Invoice Allegations
ISBN 978-93-47779-12-1
Edition 1st edn., 2026
Pages 254
Authors Abhishek Goyal
Publisher Bharat Publishers
(Flat 25% Discount for a limited period + Free Shipping)
HSN/SAC Code49011010
SKU: TG-BPG-DIDSDRCFIA Categories: , , ,

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

Additional information

Publisher

Bharat

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