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 Home > 2026 |
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This book provides an in-depth and practical analysis of issues surrounding denial of Input Tax Credit (ITC) under GST law, particularly in cases involving supplier defaults, retrospective cancellation of registration, and allegations of fake invoicing. Authored by Abhishek Goyal, a qualified legal and tax professional, the 2026 edition addresses one of the most litigated and complex areas in indirect taxation. It explains the legal framework, judicial interpretations, and practical implications faced by taxpayers, offering clarity on compliance risks and litigation strategies in GST.
Key Features
This book is highly useful for Chartered Accountants, GST practitioners, tax consultants, and legal professionals dealing with indirect tax litigation and compliance. It is also beneficial for CA, CS, and CMA students preparing for professional examinations, as well as law students specializing in taxation law. Additionally, business owners, finance professionals, and compliance officers will find it valuable for understanding ITC-related risks and ensuring proper GST compliance.
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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)? 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 Annexure IV Appearing and Arguing before GSTAT - Some Finer Points Annexure V GSTAT Practice Module-Mock GST HearingInput Tax Credit Denial under section 16(2)(c) |
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