Amendment status not verified — confirm the current text below against the official source.
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.
Bare Acts › The Himachal Pradesh Goods and Services Tax Act, 2017
Burden of proof
Amendment status not verified — confirm the current text below against the official source.
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.