Neutral Citation No. - 2025:AHC-LKO:8577 Court No. - 7 Case :- WRIT TAX No. - 61 of 2025 Petitioner :- M/S Singh Ent Bhatta Thru. Its Proprietor Indra Kunwari Respondent :- Addl. Commissioner, Grade-2(Appeal) Commercial Tax,Gonda And Another Counsel for Petitioner :- Deo Raj Singh Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner. 2. Present petition has been filed challenging the order dated 20.01.2024 whereby the registration of the petitioner has been cancelled, as well as the order dated 21.12.2024 whereby the appeal was dismissed as being beyond limitation. 3. The neat submission of leaned counsel for the petitioner is that the order cancelling the registration is bereft of any reasoning. The said issue was dealt with by this Court in the case of M/s Chandra Sain, Sarda Nagar, Lucknow Thru. Its Proprietor v. U.O.I & Ors. (Writ Tax No.147 of 2022) decided on 22.09.2022. 4. I have perused the impugned order, which is patently a non- speaking order. 5. Considering and adopting the reasoning as contained in the case of M/s Chandra Sain (supra), the present petition is allowed. 6. Orders dated 20.01.2024 and 21.12.2024 are set aside. 7. Matter is remanded back to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 11.2.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench