Neutral Citation No. - 2025:AHC-LKO:34047 Court No. - 6 Case :- WRIT TAX No. - 563 of 2025 Petitioner :- M/S Jai Mata Di Traders Thru. Proprietor Lalita Pal Gstin 09dnjpp6757g1zb Respondent :- State Of U.P. Thru. Prin. Secy. Tax And Registration Sectt. Lko And 3 Others Counsel for Petitioner :- Utkarsh Misra,Abhishek,Himanshu Mishra 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 26.08.2022 whereby the registration of the petitioner has been cancelled. The petitioner also challenges the order dated 13.02.2025 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 26.08.2022 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 26.08.2022 and 13.02.2025 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