Neutral Citation No. - 2025:AHC-LKO:43739 Court No. - 7 Case :- WRIT TAX No. - 694 of 2025 Petitioner :- M/S Dnc Infrastructure Pvt. Ltd. Thru. Authorised Representative Respondent :- U.O.I. Thru. Secy. Ministry Of Finance Deptt. Of Revenue New Delhi And 3 Others Counsel for Petitioner :- Suyash Manjul Counsel for Respondent :- A.S.G.I. Hon'ble Pankaj Bhatia,J. 1. Heard Sri Tanmey Seth, learned counsel for the petitioner and Ms. Sunanda Krishna, learned counsel for respondent. 2. Present petition has been filed challenging the order dated 16.06.2021 whereby the registration of the petitioner was cancelled as well as the order dated 22.11.2024 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. It is also argued that a request was made for revocation, which too was rejected without recording any reasoning whatsoever. 4. Considering the said submissions and on perusal of the order of cancellation, it is clear that the same is bereft of any reasoning. Similar issue was considered by this Court extensively 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. 5. Considering and adopting the reasoning as contained in the case of M/s Chandra Sain (supra), the present petition is allowed. 6. Order of cancellation of registration dated 16.06.2021 is quashed. 7. The matter is remanded back to the assessing authority to pass a fresh order after providing a fresh show-cause notice indicating the reasons proposed for passing an order of cancellation and after giving an opportunity of hearing to the petitioner. The show-cause notice dated 08.04.2021 shall be issued afresh, containing any reasoning that may be proposed to be necessary. (Pankaj Bhatia, J) Order Date :- 29.7.2025 A.Dewal Digitally signed by :- ASHISH DEWAL High Court of Judicature at Allahabad, Lucknow Bench