Penalty cannot be levied based on eye estimation of stock

Brief summary of the case Court: Allahabad High CourtPetitioners: M/S Eco Plus Steels Pvt. Ltd.Respondents: State Of U.P. And 3 OthersNumber: WRIT TAX No. – 916 of 2022Date of decision: 03.04.2024Judges: Hon’ble Shekhar B. Saraf, J. Download M/S Eco Plus Steels Pvt. Ltd Vs State Of U.P. And 3 Others