Burden of proof for input tax credit requires claimant to establish eligibility before claiming relief. Burden of proof lies on any person claiming entitlement to input tax credit under the Act; the claimant must establish eligibility and demonstrate that statutory conditions for input tax credit are satisfied.
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 requires claimant to establish eligibility before claiming relief.
Burden of proof lies on any person claiming entitlement to input tax credit under the Act; the claimant must establish eligibility and demonstrate that statutory conditions for input tax credit are satisfied.
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