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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 for input tax credit requires the claimant to prove eligibility under GST law.</h1> The provision places the burden of proof on any person claiming input tax credit, requiring that the claimant establish by evidence that the statutory conditions for entitlement under the Act are met, including documentary proof and compliance with applicable requirements.

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