Neutral Citation No. - 2025:AHC-LKO:18229 Court No. - 6 Case :- WRIT TAX No. - 277 of 2025 Petitioner :- M/S Shakti Construction Thru. Proprietors Ramendra Pratap Singh Respondent :- State Of U.P. Thru. Additional Chief Secy, Commercial Tax Department, Lucknow And 2 Others Counsel for Petitioner :- Amit Kumar Singh Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner, learned Standing Counsel for the respondent and perused the record. 2. The present petition has been filed by the petitioner challenging the order dated 24.09.2024 whereby the registration of the petitioner was cancelled as well as the order dated 24.03.2025 whereby the appeal was dismissed as being beyond limitation. 3. Perusal of the order of cancellation reveals that no application of mind and no reasoning whatsoever. The issue raised in the present petition was squarely decided by this Court in the case of M/S Chandra Sain, Sharda Nagar, Lucknow Through its Proprietor Mr. Chandra Sain Versus U.O.I. through Secy. Ministry of Finance, New Delhi and Others, decided on 22.09.2022 in Writ Tax No. 147 of 2022. Following the said judgment, the two impugned orders are quashed. The matter is remanded to the Assessing Authority to pass a fresh order in accordance with law. 4. The petition is disposed of in terms of the above. Order Date :- 2.4.2025 Arun Digitally signed by :- ARUN KUMAR High Court of Judicature at Allahabad, Lucknow Bench