# Bharat’s Denial of ITC due to Supplier Defaults, Retrospective Cancellation & Fake Invoice Allegations

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

**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

## Details

- **Price:** 1698.0 INR
- **Vendor:** Bharat Law House
- **Tags:** Professional Books

## Variants

| Variant | Price | Available |
|---------|-------|-----------|
| Default Title | 1698.00 INR | In stock |

## Images

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> Updated: 2026-10-24