HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1362 of 2025 Court No. - 8 HON'BLE MANISH KUMAR, J. 1. Heard learned counsel for the petitioner. 2. Present petition has been filed challenging the order dated 17.10.2024 whereby the registration of the petitioner has been cancelled, as well as the order dated 10.10.2025 whereby the appeal was dismissed as being beyond limitation. 3. The neat submission of leaned counsel for the petitioner is that the order cancelling the registration is bereft of any reasoning. The said issue was dealt with 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) decided on 22.09.2022. 4. I have perused the impugned order, which is patently a non-speaking order. 5. Considering and adopting the reasoning as contained in the case of M/s Chandra Sain (supra), the present petition is allowed. 6. Orders dated 17.10.2024 and 10.10.2025 are set aside. 7. Matter is remanded back to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. November 21, 2025 Nitesh Versus Counsel for Petitioner(s) : Yogeshwar Sharan Srivastava Counsel for Respondent(s) : C.S.C. (Manish Kumar,J.) M/S Om Enterprises Thru. Proprietor Kiran Srivastava .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Deptt. Of Ins. Finance Lko And 2 Others .....Respondent(s) Digitally signed by :- NITESH KUMAR TEWARY High Court of Judicature at Allahabad, Lucknow Bench