HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4063 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Having heard Sri Satish Kumar Pandey, Advocate holding brief of learned counsel for the petitioner and Sri Ankur Agarwal, learned Standing Counsel for the revenue. 2. This much is not denied that the order dated 03.05.2025 (cancelling the petitioner's registration) has been passed without affording any opportunity of hearing to the petitioner. The said order was preceded by the show-cause notice dated 23.04.2025. It required the petitioner to furnish reply within a period of seven days. However, as to the date for hearing on the objections, only this much was observed : "Your are hereby directed to appear before the undersigned authority on undefined at undefined." 3. Thus, no date of hearing was fixed and no date was communicated to the petitioner before the impugned order came to be passed. The requirement of first proviso to Section 29(2) specific and mandatory. No registration may be cancelled, except affording reasonable opportunity of hearing to the noticee. Versus Counsel for Petitioner(s) : Devansh Counsel for Respondent(s) : C.S.C. M/S Sain Food And Feeds .....Petitioner(s) State Of Uttar Pradesh And Another .....Respondent(s) 4. In the present facts, that opportunity has been completely denied, as noticed above. 5. Accordingly, no useful purpose may be served in keeping the present petition pending or calling for a counter affidavit at this stage. 6. In view of the above, the impugned order dated 03.05.2025 is set aside. The matter is remitted to the respondent no.2 to pass a fresh order. For that purpose, the petitioner may file his written reply to the show-cause notice and/or remove deficiencies noticed by the respondent no.2 within a period of two weeks from today. Thereafter, the respondent no.2 may fix appropriate date for hearing with at least 15 days advance notice. The petitioner undertakes to cooperate in the proceeding and not seek any undue or long adjournment. Thus, the proceedings may be concluded within a period of two months from today. 7. With the aforesaid observation, the present writ petition is disposed of. October 6, 2026 Abhilash WTAX No. 4063 of 2026 2 (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- ABHILASH SINGH High Court of Judicature at Allahabad