Neutral Citation No. - 2025:AHC-LKO:37732 Court No. - 7 Case :- WRIT TAX No. - 583 of 2025 Petitioner :- M/S Ansh Jewellers And Artificial Thru. Legal Representative Bhim Keshwar Respondent :- State Of U.P. Thru. Prin. Secy. (Institutional Finance) Lko. And 2 Others Counsel for Petitioner :- Kripa Shankar Shukla 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 the order dated 01.08.2024 whereby the registration of the petitioner has been cancelled, order dated 06.01.2025 whereby the application filed for revocation of the cancellation order was rejected as well as the order dated 13.06.2025 whereby the appeal was dismissed as being beyond limitation. 3. Contention of learned counsel for the petitioner is that while passing the order of cancellation, no hearing was accorded. It is further argued that even while deciding the application for revocation of cancellation, no reasons were recorded except that no reply was given to the notice dated 06.01.2025. 4. Learned counsel for the petitioner argues that the petitioner had filed his returns, however, annual returns could not be filed and the same has now been filed. 5. Considering the said submission and finding that the said two orders are without any specific reasons, all the three impugned orders i.e. 01.08.2024, 06.01.2025 & 13.06.2025 are quashed. 6. Matter is remanded back to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner in accordance with law. 7. Present petition stands allowed in above terms. Order Date :- 4.7.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench