Neutral Citation No. - 2025:AHC-LKO:11747 Court No. - 7 Case :- WRIT TAX No. - 91 of 2025 Petitioner :- M/S Shri Balaji Contractor Thru. Proprietor Harishchandra Mishra Respondent :- Union Of India Thru. Secy. Finance New Delhi And 5 Others Counsel for Petitioner :- Rakesh Kumar Tripathi,Amit Kumar Counsel for Respondent :- A.S.G.I.,C.S.C.,Dipak Seth Hon'ble Pankaj Bhatia,J. 1. The present petition has been challenging the order dated 10.02.2022, 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 10.02.2022 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. 5. This order has been passed in the presence of learned Standing Counsel as well as Sri Paavan Awasthi, learned Counsel appearing on behalf of respondent no.1. Order Date :- 25.2.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench