Burden of proof requires a claimant to prove non liability or entitlement to input tax credit under GST law. Burden of proof is placed on any person asserting non liability for tax on a supply or claiming entitlement to input tax credit; the claimant must establish the facts and legal basis for non liability or credit eligibility, assigning the evidentiary responsibility to that person under the GST framework.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Burden of proof requires a claimant to prove non liability or entitlement to input tax credit under GST law.
Burden of proof is placed on any person asserting non liability for tax on a supply or claiming entitlement to input tax credit; the claimant must establish the facts and legal basis for non liability or credit eligibility, assigning the evidentiary responsibility to that person under the GST framework.
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