Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person.
CHAPTER XXI MISCELLANEOUS
Section 155: Burden of proof
The Central Goods and Services Tax Act, 2017
CHAPTER XXI MISCELLANEOUS
The Central Goods and Services Tax Act, 2017
Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person.