HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 935 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 06.03.2024 whereby, the registration of the petitioner's firm was cancelled as well as the order dated 27.08.2025 whereby the appeal was dismissed as being beyond limitation. 3. The neat contention of learned counsel for the petitioner is that there is no application of mind and no opportunity of hearing was given while passing the order of cancellation. 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 06.03.2024 and 27.08.2025 are quashed. The writ petition is allowed. 5. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. September 16, 2025 akverma Versus Counsel for Petitioner(s) : Utkarsh Misra, Abhinav Srivastava Counsel for Respondent(s) : C.S.C. (Pankaj Bhatia,J.) M/S A.P. Power Construction Thru. Proprietor Pragati Singh .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And 3 Others .....Respondent(s) Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench