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 Input Tax Credit Denial under section 16(2)(c)