Neutral Citation No. - 2025:AHC-LKO:32256 Court No. - 6 Case :- WRIT TAX No. - 512 of 2025 Petitioner :- Vimilendra Kumar Pandey Thru. Proprietors Vimilendra Kumar Pandey Respondent :- State Of U.P. Thru. Addl. Chief Secy. Commercial Tax Deptt. Lko. 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 for the State. 2. Present petition has been filed challenging the order dated 13.05.2019 whereby, the registration of the petitioner was cancelled as well as the order dated 03.05.2025 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 13.05.2019 and 03.05.2025 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