Burden of Proof: claimant must prove eligibility for input tax credit, placing the evidential obligation on the claimant. Section 155 places the burden of proof on any person claiming entitlement to input tax credit under the Act, requiring the claimant to produce documentation and factual demonstration to establish eligibility 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: claimant must prove eligibility for input tax credit, placing the evidential obligation on the claimant.
Section 155 places the burden of proof on any person claiming entitlement to input tax credit under the Act, requiring the claimant to produce documentation and factual demonstration to establish eligibility for the credit.
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