Neutral Citation No. - 2025:AHC-LKO:41723 Court No. - 7 Case :- WRIT TAX No. - 652 of 2025 Petitioner :- M/S Rayone Enterprises Thru. Proprietor Ashessh Tripatghi Respondent :- State Of U.P. Thru. Prin. Secy. Institutional Finance U.P. And 2 Others Counsel for Petitioner :- Kripa Shankar Shukla,Satish Kumar Pandey Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard Shri Satish Kumar Pandey, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 22.06.2024 whereby the registration of the petitioner firm has been cancelled, as well as the order dated 02.05.2025 whereby the appeal was dismissed as being beyond limitation. 3. The neat submission of leaned counsel for the petitioner is that the order cancelling the registration is bereft of any reasoning. The said issue was dealt with by this Court in the case of M/s Chandra Sain, Sarda Nagar, Lucknow Thru. Its Proprietor v. U.O.I & Ors. (Writ Tax No.147 of 2022) decided on 22.09.2022. 4. I have perused the impugned order, which is patently a non- speaking order. 5. Considering and adopting the reasoning as contained in the case of M/s Chandra Sain (supra), the present petition is allowed. 6. Orders dated 22.06.2024 and 02.05.2025 are set aside. 7. Matter is remanded back to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 22.7.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench