HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 946 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the petitioner and Shri Sanjay Sarin, learned Standing Counsel for the State. 2. Present petition has been filed by the petitioner challenging the order dated 20.06.2024 whereby the registration of the petitioner was cancelled as well as the order dated 01.09.2025 whereby the appeal was dismissed as being beyond limitation. 3. Submission of learned counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the order of cancellation. 4. The order impugned also does not reflect that any opportunity of hearing was granted. Even if the petitioner had not filed a reply, the opportunity of hearing ought to have been granted. 5. Thus, on the said limited ground, impugned orders dated 20.06.2024 and 01.09.2025 are quashed. 6. 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. Versus Counsel for Petitioner(s) : Vivek Kumar Singh, Shiv Pratap Singh, Vikas Singh Counsel for Respondent(s) : C.S.C. M/S K.K.Enterprises Thru.Proprietor Shri Karan Sachdeva .....Petitioner(s) Addl. Commissioner (Appeal) 5 State Tax Lko. U.P. And Another .....Respondent(s) 7. Present petition stands allowed in above terms. September 19, 2025 nishant WTAX No. 946 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench