Neutral Citation No. - 2025:AHC-LKO:23702 Court No. - 6 Case :- WRIT TAX No. - 383 of 2025 Petitioner :- M/S Kohinoor Contractor And Suppliers, Hardoi Thru. Proprietor Lalaram Respondent :- State Of U.P. Thru. Addl. Chief Secy., Tax And Registration, Lko. And Others Counsel for Petitioner :- Aayush Pankaj Tiwari,Durga Prasad Dubey,Peeyush Pankaj Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 03.11.2023 whereby the registration of the petitioner has been cancelled as well as the order dated 01.04.2025 whereby the appeal was dismissed as being beyond limitation. 3. Contention of leaned counsel for the petitioner is that no reasonings have been recorded in the order cancelling the registration. 4. The said issue was dealt with 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. 5. I have perused the impugned order, which is patently a non- speaking order. 6. Considering and following the reasoning as contained in the case of M/s Chandra Sain (supra), the present petition is allowed. 7. Orders dated 03.11.2023 and 01.04.2025 are set aside. 8. Matter is remanded back to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 25.4.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench