GST What is meant by ‘reasons to believe’?

Discussion in 'GST (Goods & Service Tax)' started by Raju Choudhary, Apr 20, 2017.

  1. Raju Choudhary

    Raju Choudhary Active Member Staff Member

    Ans. Reason to believe is to have knowledge of facts which, although not amounting to direct knowledge, would cause a reasonable person, knowing the same facts, to reasonably conclude the same thing. As per Section 26 of the IPC, 1860, “A person is said to have ‘reason to believe’ a thing, if he has sufficient cause to believe that thing but not otherwise.” ‘Reason to believe’ contemplates an objective determination based on intelligent care and evaluation as distinguished from a purely subjective consideration. It has to be and must be that of an honest and reasonable person based on relevant material and circumstances.
     
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