2026 (8) TMI 1678

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....VANI, MEMBER (TECHNICAL) Appearance: For the Appellant: Mr. Santosh Kumar, Superintendent (Authorised Representative). For the Respondent: Adv. Mr. Sanjeev Nair. ORDER 1. The respondent is present through video conferencing. 2. Heard both the sides. 3. Input Tax Credit is sought to be denied to the Respondent on the ground that the supplier has not paid tax. The Appellant depa....