Burden of proof for input tax credit claims places obligation on claimant to prove eligibility. Where a person asserts entitlement to input tax credit under the statute, the legal responsibility to establish eligibility, through appropriate documentation and proof, rests with that person.
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 places obligation on claimant to prove eligibility.
Where a person asserts entitlement to input tax credit under the statute, the legal responsibility to establish eligibility, through appropriate documentation and proof, rests with that person.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.