https://www.taxtmi.com/manuals?id=2825 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). en-us Tue, 06 Jun 2023 10:50:00 +0530 Mon, 09 Sep 2024 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2825 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). Manuals GST Tue, 06 Jun 2023 10:50:00 +0530 https://www.taxtmi.com/manuals?id=2825