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