Burden of proof for input tax credit claims rests on the claimant under the GST framework. Section 155 of the Delhi Goods and Services Tax Act, 2017 places the burden of proving eligibility for input tax credit on the person who claims such credit; the claimant is responsible for establishing the facts and circumstances necessary to satisfy the statutory conditions for entitlement.
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 claims rests on the claimant under the GST framework.
Section 155 of the Delhi Goods and Services Tax Act, 2017 places the burden of proving eligibility for input tax credit on the person who claims such credit; the claimant is responsible for establishing the facts and circumstances necessary to satisfy the statutory conditions for entitlement.
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