HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 957 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 13.08.2024 whereby the registration of the petitioner has been cancelled. The petitioner also challenges the order dated 22.08.2025 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 a non-speaking order. He relies upon a judgment passed 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) on 22.09.2022. I have perused the impugned order, which is patently non-speaking order. Considering the fact that a similar issue has been decided by this Court in the case of M/s Chandra Sain (supra), the present writ petition deserves to be allowed on the same ground and reasoning. The writ petition is accordingly allowed. Impugned orders dated 13.08.2024 and 22.08.2025 are set aside. Versus Counsel for Petitioner(s) : Devanand Pandey Counsel for Respondent(s) : C.S.C. M/S Bharat Tiles Udyog Thru. Authorized Signatory .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax 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 19, 2025 nishant WTAX No. 957 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench