Burden of proof for input tax credit: claimants must prove their eligibility under the GST regime. Where a person asserts entitlement to input tax credit under the Jammu and Kashmir Goods and Services Tax Act, the burden of proving that entitlement rests on the person making the claim, requiring them to establish eligibility and provide requisite documentary support 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: claimants must prove their eligibility under the GST regime.
Where a person asserts entitlement to input tax credit under the Jammu and Kashmir Goods and Services Tax Act, the burden of proving that entitlement rests on the person making the claim, requiring them to establish eligibility and provide requisite documentary support for the credit.
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