Neutral Citation No. - 2025:AHC-LKO:15220 Court No. - 7 Case :- WRIT TAX No. - 197 of 2025 Petitioner :- M/S Kirti Steel Solution Thru. Proprietor Mr. Vivek Singh Respondent :- Union Of India Thru. Secy. Ministry Of Finance,New Delhi And 4 Others Counsel for Petitioner :- Ishank Srivastava,Punit Kumar Srivastava,Rakesh Srivastava,Shashank Srivastava Counsel for Respondent :- A.S.G.I.,C.S.C.,Dipak Seth Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner; Gaurav Tripathi, learned counsel for respondent no.1/Union of India and Shri Amit Harsh, learned counsel for respondent no.2. 2. Present petition has been filed challenging the order of cancellation of registration dated 18.10.2024. 3. Learned counsel for the respondents raises a preliminary objection that the petitioner has a remedy of appeal under Section 107 of GST Act, as such, present petition cannot be entertained. 4. The question of alternative remedy as well as the manner of passing the order, as is also evident in the present case, was considered 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 wherein this Court had held that any order which is bereft of reasoning is violative of Art. 14 of Constitution and this Court had also considered the judgment of the Supreme Court in the case of Whirlpool Corporation v. Registrar of Trademarks, Mumbai; (1998) 8 SCC 1. 5. Following the said judgment, the preliminary objection raised by the respondents merits rejection and is rejected. 6. Finding the impugned order dated 18.10.2024 to be bereft of any reasoning, the same cannot be sustained as being violative of Art. 14 of Constitution, and is quashed. 7. Matter is remanded back to the assessing authority to pass fresh order in accordance with law after giving an opportunity of hearing to the petitioner. 8. Present petition stands allowed in above terms. Order Date :- 12.3.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench