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)
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