π Denial of ITC due to Supplier Defaults, Retrospective Cancellation & Fake Invoice Allegations | Advocate Abhishek Goyal | Bharat Law House | Edition 2026
βοΈ Author: Advocate Abhishek Goyal
π’ Publisher: Bharat Law House
π Category: GST Law | Input Tax Credit (ITC) | Litigation & Compliance
π Featured Book
π 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.
π What This Book Covers
πΉ Denial of ITC (Input Tax Credit)
Explains circumstances where ITC is denied due to supplier non-compliance.
πΉ Supplier Defaults
Covers issues like:
Non-filing of returns by supplier
Non-payment of tax to government
Mismatch in GSTR filings
πΉ Retrospective Cancellation of GST Registration
Analyzes legal implications when supplier registration is cancelled retrospectively.
πΉ Fake Invoice Allegations
Discusses:
Identification of fake invoices
Legal consequences
Defense strategies for taxpayers
πΉ Judicial Pronouncements & Case Laws
Includes relevant judgments and legal interpretations supporting taxpayers and authorities.
π Key Features of the Book
πΉ Updated Edition 2026
πΉ Focused coverage on ITC litigation issues
πΉ Practical insights and legal strategies
πΉ Case law-based explanations
πΉ Useful for handling real-life GST disputes
π― Ideal For
βοΈ Advocates & Tax Litigators
π§Ύ Chartered Accountants & GST Practitioners
πΌ Business Owners & Consultants
π Law & Commerce Students
π Competitive Exam Aspirants (Taxation Law)
β Why This Book is Highly Recommended
βοΈ Covers one of the most critical GST litigation areas
βοΈ Helps in understanding complex ITC denial scenarios
βοΈ Provides practical legal remedies and defenses
βοΈ Backed by case laws and judicial analysis
βοΈ Useful for both study and professional practice
π¨ 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
β 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.
π 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.