HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 847 of 2025 Court No. - 6 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 12.11.2024 whereby the registration of the petitioner was cancelled as well as the order dated 20.08.2025 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 12.11.2024 and 20.08.2025 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. August 29, 2025 VNP/- Versus Counsel for Petitioner(s) : Navneet Kumar Sah Counsel for Respondent(s) : C.S.C. (Pankaj Bhatia, J.) M/S Hanumant Construction Thru. Proprietor Anupam Singh .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Tax And Registration And 3 Others .....Respondent(s) Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench