Neutral Citation No. - 2025:AHC-LKO:34032 Court No. - 6 Case :- WRIT TAX No. - 551 of 2025 Petitioner :- M/S Devi Vastralay Thru. Proprietor Shri Mukesh @ Mukesh Gupta Respondent :- State Of U.P. Thru. The Addl. Chief Secy. State Tax Lko. And 3 Others Counsel for Petitioner :- Saurabh Tiwari,Deepanjali Singh,Shivam Awasthi Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. Heard learned counsel for the petitioner. Present petition has been filed challenging the order dated 04.04.2024 whereby the registration of the petitioner has been cancelled. The petitioner also challenges the order dated 21.04.2025 whereby the appeal preferred by the petitioner has been rejected on the ground of delay. Submission of learned counsel for the petitioner is that the order dated 04.04.2024 is a non-speaking order. He relies upon a judgment passed 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) on 22.09.2022. I have perused the impugned order, which is patently non- speaking order. Considering the fact that a similar issue has been decided by this Court in the case of M/s Chandra Sain (supra), the present writ petition deserves to be allowed on the same ground and reasoning. The writ petition is accordingly allowed. Impugned orders dated 04.04.2024 and 21.04.2025 are set aside. The matter is remanded to the adjudicating authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 30.5.2025 Arvind Digitally signed by :- ARVIND KUMAR SRIVASTAVA High Court of Judicature at Allahabad, Lucknow Bench