Neutral Citation No. - 2025:AHC-LKO:38506 Court No. - 7 Case :- WRIT TAX No. - 596 of 2025 Petitioner :- M/S Data Link Solution Gstin No.O8adrpv3185hzr Thru. Its Propreitor Mr Kamlesh Kumar Verma Respondent :- Union Of India Thru. Secy. Ministry Finance New Delhi And 5 Others Counsel for Petitioner :- Amit Kumar Counsel for Respondent :- A.S.G.I.,C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard the counsel for the petitioner, learned Standing Counsel and Sri Pawan Awasthi who appears for the opposite party no.1. 2. The present petition has been filed challenging the order dated 16.01.2024 whereby the registration of the petitioner's firm was cancelled as well as the order dated 17.05.2025 whereby the appeal was dismissed as being beyond the limitation. 3. The neat contention of the counsel for the petitioner is that no reasons were recorded while passing the order of cancellation of registration. 4. A perusal of the order reveals that no reasons have been recorded. The issue is squarely covered by the judgment of this court in the case of M/s Chandra Sain Sarda Nagar, Lucknow through its Proprietor vs. Union of India and others (Writ Tax No.147 of 2022) on 22.09.2022. 5. Thus, following the said judgment, both the orders dated 16.01.2024 and 17.05.2025 are quashed. The matter is remanded to the assessing authority to pass a fresh order in accordance with law after giving an opportunity of hearing. 6. The writ petition stands allowed. Order Date :- 8.7.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench