Burden of proof for input tax credit claims rests on the claimant, requiring the claimant to establish eligibility with evidence. Where a person asserts entitlement to input tax credit under the Act, the burden of proving such claim rests with that person, allocating the evidentiary onus to the taxpayer seeking the credit and requiring the claimant to establish eligibility by producing the necessary evidence.
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, requiring the claimant to establish eligibility with evidence.
Where a person asserts entitlement to input tax credit under the Act, the burden of proving such claim rests with that person, allocating the evidentiary onus to the taxpayer seeking the credit and requiring the claimant to establish eligibility by producing the necessary evidence.
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