Neutral Citation No. - 2025:AHC-LKO:39179 Court No. - 7 Case :- WRIT TAX No. - 604 of 2025 Petitioner :- M/S Pradeep Traders Thru. Proprietor Gaurav Saxena Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 2 Others Counsel for Petitioner :- Anit Vishal Srivastav,Ramesh Chandra Srivastava 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 04.07.2024 whereby, the registration of the petitioner was cancelled as well as the order dated 01.07.2025 whereby the appeal was dismissed as being beyond limitation. 3. The order of cancellation of registration reveals that no reason whatsoever, the issue raised is squarely covered by the judgment rendered 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. 4. Considering and adopting the reasoning as contained in the judgment and order passed by this Court in the case of M/s Chandra Sain (Supra), the impugned orders dated 04.07.2024 and 01.07.2025 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 :- 10.7.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench