Neutral Citation No. - 2025:AHC-LKO:2901 Court No. - 7 Case :- WRIT TAX No. - 22 of 2025 Petitioner :- M/S Baghel Associates,Lucknow Thru. Proprietor Aditya Prakash Baghel Respondent :- State Of U.P. Thru. Addl. Chief Secy. Deptt. Of Commercial Tax Lko And 2 Others Counsel for Petitioner :- Aditya Vikram Shahi Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned Counsel for the petitioner as well as learned Standing Counsel. 2. The present petition has been filed challenging the order dated 06.03.2023, whereby, the registration of the petitioner was cancelled as well as the appellate order dated 13.09.2024, whereby, the appeal preferred has been dismissed being beyond limitation. 3. The order of cancellation on record demonstrates that there are no application of mind. The said issue is squarely covered by the judgment and order dated 22.09.2022 passed in Writ Tax No.147 of 2022 (M/s Chandra Sain, Sarda Nagar, Lucknow Thru. Its Proprietor vs U.O.I. and others, as such, considering and adopting the same reasoning as contained in the said case, the writ petition is allowed. 4. The impugned orders dated 06.03.2023 as well as the appellate order dated 13.09.2024 are quashed. 5. Matter is remanded to the Assessing Authority to pass fresh order after giving an opportunity of hearing to the petitioner, in accordance with law. Order Date :- 17.1.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench