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.
45 of 1860
Section 155 • THE DELHI GOODS AND SERVICES TAX ACT, 2017
Section 155. Burden of Proof
delhi-goods-and-services-tax-act-2017-sec-155.json
•
Section 155
{
"act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "delhi-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "155",
"title": "Section 155. Burden of Proof",
"chapter": null,
"content": "Where any person claims that he is eligible for input tax credit under this Act, the \nburden of proving such claim shall lie on such person. \n \n Burden of \nProof. \n \n \n45 of 1860",
"footnote": "",
"is_definition": false,
"sort_order": 1760
},
"prev_section": "154",
"next_section": "156"
}