Neutral Citation No. - 2025:AHC-LKO:32202 Court No. - 6 Case :- WRIT TAX No. - 517 of 2025 Petitioner :- M/S Hexa Design Thru. Proprietor Shri Mohd.Ashhad Gstin 09bcbpa1978d2zv Respondent :- State Of U.P. Thru. Prin. Secy. (G.S.T. Department) Lko. And 2 Others Counsel for Petitioner :- Ravi Kumar Surtani,Sandeep Gupta 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 20.06.2024 whereby, the registration of the petitioner was cancelled as well as the order dated 30.04.2025 whereby the appeal was dismissed as being beyond limitation. 3. The neat contention of learned counsel for the petitioner is that there is no application of mind while passing the order of cancellation. 4. Considering and adopting the reasoning as contained in the judgment and order passed by this Court in the case of M/s Chandra Sain, Sarda Nagar, Lucknow Thru. Its Proprietor vs U.O.I. and others (Writ Tax No.147 of 2022): decided on 22.09.2022, the impugned orders dated 20.06.2024 and 30.04.2025 are quashed. 5. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. 6. Present petition is allowed in above terms. Order Date :- 28.5.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench