Incorrect statement related to an irreversible process is

 Irreversible $\Rightarrow$ spontaneous

$\Rightarrow \Delta S_{\text{total }}>0,\Delta G<0$

But $\Delta E_{\text{total }}=0$ (1st law)

With the above equation, it is clear that Statements A, B and D are correct, and C is wrong.

Hence the correct answer is (C) Total energy of the universe goes on increasing.