. HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 902 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J. Heard learned counsel for the petitioner. Present petition has been filed challenging the order dated 05.09.2024 whereby the registration of the petitioner has been cancelled. The petitioner also challenges the order dated 25.07.2025 whereby the appeal preferred by the petitioner has been rejected on the ground of delay. Submission of learned counsel for the petitioner is that the impugned order is without any opportunity of hearing. Considering the fact that the order impugned of cancellation does not reveal that any opportunity of hearing was granted and does not record any specific reason, in view of the law laid down 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) on 22.09.2022, present writ petition deserves to be allowed on the same ground and reasoning. The writ petition is accordingly allowed. Impugned orders dated 05.09.2024 and 25.07.2025 are set aside. Versus Counsel for Petitioner(s) : Satish Kumar Pandey Counsel for Respondent(s) : C.S.C. M/S Pushpa Thru. Legal Representative Jay Bahadur Singh .....Petitioner(s) State Of U.P. Thru. Prin. Secy. (Institutional Finance) Lko. And 2 Others .....Respondent(s) The matter is remanded to the adjudicating authority to pass fresh order after giving an opportunity of hearing to the petitioner. September 9, 2025 nishant WTAX No. 902 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench