Burden of proof for input tax credit claims rests on the claimant, who must produce evidence of eligibility under GST. The statutory rule places the burden of proving entitlement to input tax credit squarely on the person asserting the claim; the claimant must produce evidence and satisfy conditions to demonstrate eligibility under the goods and services tax 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 for input tax credit claims rests on the claimant, who must produce evidence of eligibility under GST.
The statutory rule places the burden of proving entitlement to input tax credit squarely on the person asserting the claim; the claimant must produce evidence and satisfy conditions to demonstrate eligibility under the goods and services tax framework.
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