Burden of proof for input tax credit requires claimants to prove their entitlement under the GST Act. Section 155 places the burden of proof on any person claiming eligibility for input tax credit under the Act; the claimant must adduce evidence to establish entitlement and satisfy all conditions for the credit.
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 claimants to prove their entitlement under the GST Act.
Section 155 places the burden of proof on any person claiming eligibility for input tax credit under the Act; the claimant must adduce evidence to establish entitlement and satisfy all conditions for the credit.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.