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          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.

          <h1>Burden of proof: claimants must establish entitlement to input tax credit under the Haryana GST framework.</h1> Burden of proof for entitlement to input tax credit under the Haryana Goods and Services Tax Act, 2017 rests on the person who asserts the claim; that person must adduce the evidence necessary to substantiate eligibility.

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