Bharat’s Denial of ITC due to Supplier Defaults, Retrospective Cancellation & Fake Invoice Allegations by Advocate Abhishek Goyal 1st Edition April 2026

Denial of ITC by Advocate Abhishek Goyal 1st Edition April 2026

Denial of ITC by Advocate Abhishek Goyal 1st Edition April 2026

About the Book 

This handbook is born out of extensive professional experience and a close study of evolving jurisprudence across High Courts in India. The objective is not merely to question administrative practices, but to present a balanced, legally sound, and practical guide that distinguishes fraudulent conduct from genuine commercial transactions. The book consciously bridges the gap between statutory provisions, departmental practice, and judicial interpretation. At the same time, the book aims at giving the readers a comprehensive clarity of all aspects revolving around the issue and also suggestive practices.

Content of the Book is as follows

1       Introduction & Purpose

 2       Statutory Framework

 3       ITC – Whether Vested Right or a Concession?

 4       Understanding Retrospective Cancellation

 5       Evolution of GST Registration Framework & Power of Retrospective Cancellation

 6       Mechanics of Retrospective Cancellation: Triggers, Notices, Legal Procedures & Officer’s Discretion

 7       Retrospective Cancellation v ITC: Why They Collide Legally and Practically

 8       Revenue Perspective & Fake ITC Ecosystem

 9       Combating Fake Invoicing – Regulatory Framework & Measures

 10     Possible Scenarios of ITC Denial Due to Retrospective Cancellation & Why they are Legally Unsustainable

 11     Why Denial of ITC to bona fide Recipients is Constitutionally and Jurisprudentially Unsustainable

 12     Rule 37A — Whether it validates section 16(2)(c)?
A Deep Academic and Practical Analysis

 13     Section 16(2)(c): From Assumption to Proof

 14     ITC Eligibility — What Makes Your Claim Strong or Weak?

 15     Advanced Strategies & Preventive Measures

 16     Framing Arguments – Natural Justice, Legal Maxims, Cross Examination & Relied upon Documents

 17     Practical Litigation Strategy: How to Defend ITC Against Retrospective Cancellation

 18     Step-by-Step ITC Defence Toolkit (Templates, Charts & Sample Replies)

 19     Strategy before GST Appellate Tribunal (GSTAT)

 20     Writ Petitions before High Courts

 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)

About the Author

Abhishek Goyal is a distinguished tax and corporate law professional with over 15 years of experience in Corporate Law, Income Tax. and GST. A Fellow Member of ICSI and a qualified law graduate, he further holds specialised diplomas in Corporate Litigation and US Corporate Law.

As the sole proprietor of M/s Goval Abhishek & Associates. a registered PCS firm, he provides strategic legal and taxation advisory services, specialising in Income Tax and GST compliance, litigation, and advisory.