Neutral Citation No. - 2025:AHC-LKO:17776 Court No. - 6 Case :- WRIT TAX No. - 264 of 2025 Petitioner :- M/S Sanjay Singh Yadav Thekedar,Ayodhya Thru. Proprietor,Sanjay Singh Yadav Respondent :- State Of U.P. Thru. Prin. Secy. Tax And Registration Lko And 3 Others Counsel for Petitioner :- Utkarsh Misra,Abhishek Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. No one appears on behalf of the petitioner on account of a strike call hence, the matter is being decided with the assistance of the learned Standing Counsel. 2. The present petition has been challenging the order dated 17.12.2020, whereby, the registration was cancelled as well as the appellate order dated 20.02.2025, whereby the appeal was dismissed. 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 17.12.2020 as well as appellate order dated 20.02.2025 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 :- 28.3.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench