Neutral Citation No. - 2025:AHC-LKO:37382 Court No. - 7 Case :- WRIT TAX No. - 581 of 2025 Petitioner :- M/S Saify Traders Thru .Its Proprietor Mohammad Varish Respondent :- State Of U.P. Thru. Prin. Secy. Deptt. Of Commercial Tax Lko And 2 Others Counsel for Petitioner :- Bhanu Pratap Mishra 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 an order dated 25.08.2023 whereby, the registration of the petitioner was cancelled as well as the order dated 18.07.2024 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 the law as explained in 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 25.08.2023 and 18.07.2024 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 :- 3.7.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench