Burden of proof for input tax credit: claimant bears the onus to prove eligibility under the GST regime. Section 155 provides that when a person claims eligibility for input tax credit under the Act, the burden of proving that claim lies on that person, requiring the claimant to substantiate entitlement with appropriate evidence 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 for input tax credit: claimant bears the onus to prove eligibility under the GST regime.
Section 155 provides that when a person claims eligibility for input tax credit under the Act, the burden of proving that claim lies on that person, requiring the claimant to substantiate entitlement with appropriate evidence under the GST framework.
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