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