Neutral Citation No. - 2025:AHC-LKO:42807 Court No. - 7 Case :- WRIT TAX No. - 682 of 2025 Petitioner :- M/S Richa Constructions Thru. Proprietor Ravi Kumar Singh Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 3 Others Counsel for Petitioner :- Vijay Kumar Tiwari,Rama Raman Mishra Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard the counsel for the petitioner and the learned Standing Counsel. 2. The present petition has been filed challenging the order dated 07.06.2024 whereby the registration of the petitioner's firm was cancelled as well as the order dated 06.06.2025 whereby the appeal was dismissed as being beyond the limitation. 3. Submission of the counsel for the petitioner is that no reasoning have been recorded while cancelling the registration. 4. The said issue is covered by the judgment of this court in the case of M/s Chandra Sain Sarda Nagar, Lucknow through its Proprietor vs. Union of India and others (Writ Tax No.147 of 2022) on 22.09.2022. 5. Thus, following the said judgment, both the orders dated 07.06.2024 and 06.06.2025 are quashed. The matter is remanded to the assessing authority to pass a fresh order in accordance with law after giving an opportunity of hearing. 7. The writ petition stands allowed. Order Date :- 25.7.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench