Denial of ITC due to Supplier Defaults, Retrospective Cancellation & Fake Invoice Allegations
- Year of Publication: 2026
- Edition: 1st
- ISBN: 978-93-47779-12-1
- No.of Pages: 256
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.
Special emphasis has been placed on explaining complex legal concepts in a structured and practitioner-friendly manner. Each chapter is designed to move from principle to practice- from understanding the law, to analysing real-world scenarios, to building effective litigation strategies. The handbook does not treat retrospective cancellation as an isolated issue, but examines its cascading impact on ITC, constitutional rights, and commercial certainty.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2026
- Edition: 1st
- ISBN: 978-93-47779-12-1
- No.of Pages: 256
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.
Special emphasis has been placed on explaining complex legal concepts in a structured and practitioner-friendly manner. Each chapter is designed to move from principle to practice- from understanding the law, to analysing real-world scenarios, to building effective litigation strategies. The handbook does not treat retrospective cancellation as an isolated issue, but examines its cascading impact on ITC, constitutional rights, and commercial certainty.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
