Neutral Citation No. - 2025:AHC:12648 Court No. - 2 Case :- WRIT TAX No. - 1748 of 2024 Petitioner :- M/S Jane Alam Contractor Respondent :- Commissioner Commercial Tax Lucknow And 2 Others Counsel for Petitioner :- Arjit Gupta, Counsel for Respondent :- C.S.C. Hon'ble Piyush Agrawal,J. Heard Mr. Arjit Gupta, learned counsel for the petitioner and Mr. B.K. Pandey, learned ACSC for the respondent -State. By means of present petition, the petitioner is assailing the order dated 17.5.2023 passed by respondent no. 2 and the order dated 24.5.2024 passed by respondent no. 3. Learned counsel for the petitioner submits that a short controversy is involved in the present writ petition. He submits that registration of the petitioner has been cancelled in pursuance of the notice issued on 2.3.2023 in which the petitioner was directed to submit its reply within 30 days and it was further directed to the petitioner to appear on 30.3.2023 at 11:00 A.M. Learned counsel for the petitioner submits that on the one hand, the notice is being issued to submit reply within 30 days which ends on 1.4.2023, whereas the date for personal appearance of the petitioner has been fixed on 30.3.2023, which itself is contradictory. He submits that order of cancellation of registration was passed on 17.5.2023 without affording any opportunity of hearing to the petitioner. He submits that before passing the order of cancellation dated 17.5.2023, the petitioner was not given any further notice, which is clear cut violation of principles of natural justice. Per contra, learned ACSC supports the impugned order. After hearing learned counsel for the parties, the Court has perused the records. In pursuance of the earlier order, the original records were summoned and produced before the Court. The record shows that neither the adjudicating authority has issued further notice to the petitioner to show cause or to participate in the oral hearing nor the petitioner was granted any opportunity of personal hearing while passing the order of cancellation dated 17.5.2023. On the specific query being made to the learned ACSC to the said fact, he could not show any material to prove that opportunity of hearing was given to the petitioner before passing the order of cancellation dated 17.5.2023. Once the petitioner has been deprived from opportunity of hearing before passing the order of cancellation, the impugned order cannot be sustained in the eyes of law. In view of above, the impugned orders dated 17.5.2023 is hereby quashed. The matter is remanded to respondent no. 2. The petitioner is directed to serve a certified copy of this order before the respondent no. 2 within a week from today and also submit a detailed reply agitating all its grievances along with supporting material within another period of one week thereafter. Thereafter, respondent no. 2 shall decide the issue within another period of two months, by reasoned and speaking order, after hearing all the stake holders in accordance with law. The writ petition is allowed accordingly. Order Date :- 24.1.2025 Rahul Dwivedi/- Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad