2019 (11) TMI 880

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...., holding brief of Sri Rohan Gupta, learned counsel for the petitioner and learned Standing Counsel for the respondents. 2. Learned counsel for the petitioner submits that the petitioner is only the owner of the truck and that he had no involvement in the actual transaction which the revenue alleges was bogus inasmuch as neither there was any genuine transport agency nor there was any genuine b....