HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 1625 of 2024 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE ARUN KUMAR, J. 1. Heard Mr. Ajay Kumar Yadav, learned counsel appearing on behalf of the petitioner, Sri Parv Agarwal, learned counsel appearing on behalf of the respondent No. 2. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated 28.02.2023 passed by the respondent No.2/Superintendent, Mirzapur, Sector 3. 3. Counsel appearing on behalf of the petitioner submits that the notice issued was a system generated notice, and accordingly, is covered by the judgment of this Court in M/s MY Eng Bhatta v. State of U.P. and Another; Neutral Citation No.-2025:AHC:138523-DB. Counsel further submits that no proper reasons have been given in the order for cancellation of registration. 4. Upon considering the facts and circumstances of the case, we are of the view that another opportunity should be granted to the petitioner for filing reply to the show cause notice for cancellation of registration. Versus Counsel for Petitioner(s) : Ajay Kumar Yadav Counsel for Respondent(s) : A.S.G.I., Anant Kumar Tiwari, Parv Agarwal M/S Kanchan Singh .....Petitioner(s) Union Of India And Another .....Respondent(s) 5. Accordingly, the impugned order dated 28.02.2023 is quashed and set aside with a direction upon the authority concerned to grant opportunity to the petitioner to file the reply, and thereafter, grant an opportunity of personal hearing before passing a reasoned order in accordance with law. 6. With the aforesaid directions, the writ petition is disposed of. September 26, 2025 A. Mandhani WTAX No. 1625 of 2024 2 (Arun Kumar,J.) (Shekhar B. Saraf,J.) Digitally signed by :- ABHISHEK MANDHANI High Court of Judicature at Allahabad