https://www.taxtmi.com/caselaws?id=460256 HC dismissed the writ petition challenging denial of input tax credit under the GST Act. It held that under Section 155, the burden of proving entitlement to input tax credit squarely rests on the assessee. Despite issuance of a show cause notice and fixing of a hearing date, the petitioner neither appeared nor produced any supporting documents or evidence. By failing to discharge the statutory burden and effectively abandoning the claim, the petitioner was not entitled to relief in writ jurisdiction. en-us Mon, 25 Sep 2023 00:00:00 +0530 Mon, 15 Dec 2025 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460256 HC dismissed the writ petition challenging denial of input tax credit under the GST Act. It held that under Section 155, the burden of proving entitlement to input tax credit squarely rests on the assessee. Despite issuance of a show cause notice and fixing of a hearing date, the petitioner neither appeared nor produced any supporting documents or evidence. By failing to discharge the statutory burden and effectively abandoning the claim, the petitioner was not entitled to relief in writ jurisdiction. Case-Laws GST Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460256