Neutral Citation No. - 2025:AHC-LKO:27174 Court No. - 6 Case :- WRIT TAX No. - 440 of 2025 Petitioner :- Awadh Creations Thru. Its Proprietors Jai Singh Respondent :- State Of U.P. Thru. Its Addl. Chief Secy. Commercial Tax Deptt. 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 and learned Standing Counsel. 2. The present petition has been filed challenging an order dated 18.04.2024 whereby, the registration of the petitioner was cancelled as well as the order dated 23.04.2025 whereby the appeal was dismissed as being beyond limitation. 3. The order on record indicates that no reasons have been recorded while passing the order cancelling the registration. 4. The issue raised in the present writ petition is squarely covered by the judgement 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. 5. The impugned orders dated 18.04.2024 and 23.04.2025 are quashed. 6. 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 :- 9.5.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench