SECTION 155 – Burden of proof.
The Central Goods and Services Tax Act, 2017
Burden of proof.
Burden of proof.—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.
Burden of proof.—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.