. HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 874 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 22.10.2024 whereby, the registration of the petitioner's firm was cancelled as well as the order dated 20.06.2025 whereby, the request for revocation was also cancelled and the order dated 21.08.2025 whereby the appeal was dismissed as being beyond limitation. 3. A perusal of the cancellation order reveals that no reasons were recorded and also no opportunity of hearing was granted. 4. Considering and adopting the reasoning as contained in the judgement and order passed by this Court in the case of M/s Chandra Sain, Sarda Nagar, Lucknow Thru. Its Proprietor vs U.O.I. and others (Writ Tax No.147 of 2022): decided on 22.09.2022, the impugned orders dated 22.10.2024, 20.06.2025 and 21.08.2025 are quashed. The writ petition is allowed. Versus . Counsel for Petitioner(s) : Satish Kumar Pandey Counsel for Respondent(s) : C.S.C. M/S S Construction Thru. Legal Representative Muhammad Shahi .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Institutional Finance U.P. And 3 Others .....Respondent(s) 5. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. September 2, 2025 akverma WTAX No. 874 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench