Neutral Citation No. - 2025:AHC-LKO:43730 Court No. - 7 Case :- WRIT TAX No. - 698 of 2025 Petitioner :- Utkarsh Mohan Mishra Respondent :- State Of U.P. Thru. Prin. Secy. Institutional Finance Govt. Of U.P. Lko. And 3 Others Counsel for Petitioner :- Vaibhav Saxena,Shiv Pratap Singh Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard Shri Atul Tiwari, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging an order dated 20.11.2023 whereby the registration of the petitioner's firm was cancelled as well as the appellate order dated 23.11.2024 whereby the appeal was dismissed as being beyond limitation. 3. The neat submission of learned counsel for the petitioner is that no reasoning has been recorded in the order of cancellation of the registration, and no opportunity of hearing was provided to the petitioner. 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 20.11.2023 and 23.11.2024 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, in accordance with law. (Pankaj Bhatia, J) Order Date :- 29.7.2025/A.Dewal Digitally signed by :- ASHISH DEWAL High Court of Judicature at Allahabad, Lucknow Bench