Burden of proof for input tax credit: claimant must prove eligibility under the GST framework. A person asserting entitlement to input tax credit under the GST framework bears the burden of proving that entitlement; the evidential responsibility rests on the claimant to establish compliance with statutory requirements for claiming credit.
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 must prove eligibility under the GST framework.
A person asserting entitlement to input tax credit under the GST framework bears the burden of proving that entitlement; the evidential responsibility rests on the claimant to establish compliance with statutory requirements for claiming credit.
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