Neutral Citation No. - 2025:AHC-LKO:12434 Court No. - 7 Case :- WRIT TAX No. - 104 of 2025 Petitioner :- M/S Satguru Gallery,Raebareli Thru. Proprietor Mrs. Puneet Ajmani Respondent :- State Of U.P. Thru. Addl. Chief Secy. State Tax Govt. Of U.P. Lko. And 2 Others Counsel for Petitioner :- Punit Kumar Srivastava,Ishank Srivastava,Rakesh Srivastava,Shashank Srivastava 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 challenging the order dated 19.04.2024, whereby, the registration of the firm was cancelled. 3. 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. 4. The impugned orders dated 19.04.2024 is 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 :- 3.3.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench