HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 571 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J. (Order on I.A. No. 4 of 2025) This listing application has been filed for early listing of the case. The said application is accompanied by the writ petition, the application is allowed and the writ petition heard to be on merit. (Order on Writ Petition) 1. Heard learned counsels for the parties. 2. The present petition has been filed by the petitioners challenging an order dated dated 12.02.2024 whereby the registration of the petitioners was cancelled as well as, the order dated 29.03.2025, whereby the appeal was dismissed as being beyond limitation. 3. The contention of counsel for the petitioners is that, the order of cancellation of registration is a non-speaking order and no opportunity of hearing was granted prior to the said order being passed. 4. The issue raised by the petitioners is squarely covered by the Judgment of this Court in the case of M/s Chandra Sain, Sarda Nagar, Lucknow Thru. Its Proprietor vs. U.O.I. & Ors. (Writ Tax No. 147 of 2022) on 22.09.2022. 5. Following the said judgment, orders dated 12.02.2024 & 29.03.2025 are quashed. 6. The petition is, accordingly, allowed. Versus Counsel for Petitioner(s) : Dinesh Kumar Shukla, Pankaj Kumar Dixit Counsel for Respondent(s) : C.S.C. M/S S.A. Electricals,Gonda Thru. Proprietor, Smt. Jareena Khatoon And Another .....Petitioner(s) State Of U.P. Thru. Prin. Secy. (Gst Tax Deptt.) Lko. And 2 Others .....Respondent(s) 7. Matter is remanded to the assessing authority to pass fresh orders, in accordance with law, after giving an opportunity of hearing to the petitioners. September 8, 2025 Pravee WTAX No. 571 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- PRAVEEN KUMAR High Court of Judicature at Allahabad, Lucknow Bench