Burden of proof: claimants seeking input tax credit must bear the burden of proving eligibility under the Act. Where a person asserts entitlement to input tax credit under the Act, the operative rule places the burden of proving that entitlement on that person; the claimant must adduce the evidentiary showing necessary to establish that the statutory conditions for input tax credit have been 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: claimants seeking input tax credit must bear the burden of proving eligibility under the Act.
Where a person asserts entitlement to input tax credit under the Act, the operative rule places the burden of proving that entitlement on that person; the claimant must adduce the evidentiary showing necessary to establish that the statutory conditions for input tax credit have been satisfied.
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