๐ Denial of ITC due to Supplier Defaults, Retrospective Cancellation & Fake Invoice Allegations | Advocate Abhishek Goyal | Bharat Law House | Edition 2026
โ๏ธ Author: Advocate Abhishek Goyal
๐ข Publisher: Bharat Law House
๐ Category: GST Law | Input Tax Credit (ITC) | Litigation & Compliance
๐ Featured Book
๐ Facing challenges related to ITC denial or GST litigation?
Denial of ITC due to Supplier Defaults, Retrospective Cancellation & Fake Invoice Allegations by Advocate Abhishek Goyal (Edition 2026) is a specialized and practical guide addressing one of the most critical and disputed areas under GST law.
๐ What This Book Covers
๐น Denial of ITC (Input Tax Credit)
Explains circumstances where ITC is denied due to supplier non-compliance.
๐น Supplier Defaults
Covers issues like:
Non-filing of returns by supplier
Non-payment of tax to government
Mismatch in GSTR filings
๐น Retrospective Cancellation of GST Registration
Analyzes legal implications when supplier registration is cancelled retrospectively.
๐น Fake Invoice Allegations
Discusses:
Identification of fake invoices
Legal consequences
Defense strategies for taxpayers
๐น Judicial Pronouncements & Case Laws
Includes relevant judgments and legal interpretations supporting taxpayers and authorities.
๐ Key Features of the Book
๐น Updated Edition 2026
๐น Focused coverage on ITC litigation issues
๐น Practical insights and legal strategies
๐น Case law-based explanations
๐น Useful for handling real-life GST disputes
๐ฏ Ideal For
โ๏ธ Advocates & Tax Litigators
๐งพ Chartered Accountants & GST Practitioners
๐ผ Business Owners & Consultants
๐ Law & Commerce Students
๐ Competitive Exam Aspirants (Taxation Law)
โญ Why This Book is Highly Recommended
โ๏ธ Covers one of the most critical GST litigation areas
โ๏ธ Helps in understanding complex ITC denial scenarios
โ๏ธ Provides practical legal remedies and defenses
โ๏ธ Backed by case laws and judicial analysis
โ๏ธ Useful for both study and professional practice
๐จ Practical Insight
ITC denial is a major risk area under GST. This book helps you:
Understand legal position on supplier defaults
Handle notices and litigation effectively
Build strong defense strategies
Avoid compliance-related risks
โญ Final Recommendation (Deep Insight)
If you are dealing with GST litigation or want in-depth clarity on ITC-related disputes, this book is an essential and highly practical resource.
๐ Best way to use:
Study case laws and legal principles
Focus on defense strategies and compliance
Apply concepts to real-life scenarios
Use as a reference during litigation or advisory work
Consistent use ensures strong legal understanding and confidence in handling GST disputes.