Neutral Citation No. - 2025:AHC-LKO:11748 Court No. - 7 Case :- WRIT TAX No. - 90 of 2025 Petitioner :- M/S Sk Road Lines,Hardoi Thru. Auth. Signatory Vikas Gupta Respondent :- Addl. Commissioner Grade-2(Appeal) Judicial Division-3rd, Lko. And Another Counsel for Petitioner :- Ravi Prakash Mishra,Ram Suphal,Saurabh Yadav Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. The present petition has been challenging the order dated 06.03.2023, whereby, the registration was cancelled. 2. The order impugned itself shows that the same has been passed without recording any reasoning. 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. 3. The impugned orders dated 06.03.2023 is quashed. 4. 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 :- 25.2.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench