Sec 155 – Burden of proof

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Sec 155 – Burden of proof 2017-04-14T03:10:26+00:00
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  • Miloni ShahMiloni Shah
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    #1224 |

    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.

    Priya MadrechaPriya Madrecha
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    155.1  Introduction
    This provision places the burden on the taxable person to prove his input tax claims. 155.2  Analysis
    Normally, it is for the person to prove a fact which he asserts.
    Following this, under this Section, the onus of correctness and eligibility of the following claim has been vested with the taxable person:
    •    Eligibility to claim input tax credit: Where the taxable person claims any input tax credit under Section 16 of the CGST Act.  155.3 FAQs
    Q1.     Under what circumstances does the onus of claim by a taxable person lie with him?
    Ans. The onus of proving that the taxable person is right in his claims would vest with him, in the following circumstance:
    •    Where the taxable person has claimed any input tax credit.
    155.4 MCQ
    Q1.  Which of the following proposition is correct?
    (a)    The Act provides for rule of burden of proof in all situations
    (b)    The Act places specific burden on the assessee only in one situation
    (c)    The burden of proof is always on the assessee
    (d)    None of the above
    Ans . (b) The Act places specific burden on the assessee only in one situation

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