Neutral Citation No. - 2025:AHC-LKO:9355 Court No. - 7 Case :- WRIT TAX No. - 72 of 2025 Petitioner :- M/S Chaturbhuj Enterprises Thru. Propeietor Babita Devi Respondent :- State Of U.P. Thru. Addl. Chief Secy. Commerical Tax Deptt. Lko And 2 Others Counsel for Petitioner :- Amit Kumar Singh,Prem Kumar 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 by the petitioner challenging the order dated 15.02.2023, whereby, the registration was cancelled as well as the order dated 03.01.2025, whereby, the appeal has been dismissed as being beyond limitation. The same is bereft of any reasoning. 3. The issue raised in the present writ petition 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 order dated 15.02.2023 and the order dated 03.01.2025 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 :- 13.2.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench