Section 155 – Burden of proof of CGST ACT, 2017
155. 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.
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Section 155 – Burden of proof of CGST ACT, 2017
155. 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.