Section 155 - Responsibility to Prove Eligibility for Input Tax Credit
This section specifies that if someone wants to claim input tax credit under the Act, it is their responsibility to prove that they are eligible for it. The person making the claim must provide evidence or justification to support their eligibility for the tax credit. This means that the obligation to demonstrate entitlement to the input tax credit falls on the individual or entity seeking the credit, rather than on any other party or authority.
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155. 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.
