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            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.

            <h1>Burden of proof for input tax credit rests on the claimant, reinforcing claimant's evidentiary responsibility under GST.</h1> Sections 153-157 set administrative powers and evidentiary responsibilities: officers may engage experts (Section 153); the Commissioner or authorised officer may take goods samples and must provide receipts (Section 154); claimants bear the burden of proving entitlement to input tax credit (Section 155); and persons acting or intending to act in good faith under the Act are protected from suit or prosecution, including officers authorised under the Act (Section 157).

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