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

by Abhishek Goyal

Contents at a glance

Bharat?	5
Preface	7
Sincere Gratitude and Acknowledgment	9
About the Author	11
Professional Features & Industry Interaction	13
Detailed Contents	17
Chapter 1 Introduction & Purpose	1
Chapter 2 Statutory Framework	11
Chapter 3 ITC - Whether Vested Right or a Concession?	19
Chapter 4 Understanding Retrospective Cancellation	28
Chapter 5 Evolution of GST Registration Framework & Power of Retrospective Cancellation	34
Chapter 6 Mechanics of Retrospective Cancellation: Triggers, Notices, Legal Procedures & Officer's Discretion	50
Chapter 7 Retrospective Cancellation v ITC: Why They Collide Legally and Practically	57
Chapter 8 Revenue Perspective & Fake ITC Ecosystem	63
Chapter 9 Combating Fake Invoicing - Regulatory Framework & Measures	68
Chapter 10 Possible Scenarios of ITC Denial Due to Retrospective Cancellation & Why they are Legally Unsustainable	86
Chapter 11 Why Denial of ITC to bona fide Recipients is Constitutionally and Jurisprudentially Unsustainable	93
Chapter 12 Rule 37A - Whether it validates section 16(2)(c)? A Deep Academic and Practical Analysis	97
Chapter 13 Section 16(2)(c): From Assumption to Proof	105
Chapter 14 ITC Eligibility - What Makes Your Claim Strong or Weak?	112
Chapter 15 Advanced Strategies & Preventive Measures	120
Chapter 16 Framing Arguments - Natural Justice, Legal Maxims, Cross Examination & Relied upon Documents	124
Chapter 17 Practical Litigation Strategy: How to Defend ITC Against Retrospective Cancellation	143
Chapter 18 Step-by-Step ITC Defence Toolkit (Templates, Charts & Sample Replies)	150
Chapter 19 Strategy before GST Appellate Tribunal (GSTAT)	154
Chapter 20 Writ Petitions before High Courts	165
Chapter 21 Evolving Jurisprudence Around ITC Denial and Way Forward	172
Annexure I Major Case Laws Compendium	176
Annexure II Drafting Aids to Show Cause Notice	185
Annexure III GSTAT - Arguing Capsules, Probable Queries by Bench & Suggested Response Thereof	190
Annexure IV Appearing and Arguing before GSTAT - Some Finer Points	200
Annexure V GSTAT Practice Module-Mock GST Hearing Input Tax Credit Denial under section 16(2)(c)	202

About the Author

Abhishek Goyal

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 specialied diplomas in Corporate Litigation and US Corporate Law.

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

Before establishing his own practice, Abhishek held the position of Senior Associate at Chir Amrit Law Chambers, Jaipur, a premier law firm in Rajasthan. During his tenure, he managed critical areas such as corporate law matters, income tax search cases, appeal proceedings, merger and demerger transactions, settlement commission cases, and representations before CIT (A) and ITAT for leading corporate clients

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