WRIT TAX No. 495 of 2026 at Lucknow

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 495 of 2026 Prince Building Material,Jamalpur, Ambedkar Nagar, Thru.Proprietor Suman .....Petitioner(s) Versus State Of U.P. Thru. Prin. Secy. (Institutional Finance) Govt. Of U.P. And 2 Others .....Respondent(s) Counsel for Petitioner(s) : Satish Kumar Pandey Counsel for Respondent(s) : C.S.C. Court No. - 6 HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the petitioner and learned ACSC for the State. 2. Present petition has been filed challenging the order dated 29.08.2023 whereby registration of the petitioner was cancelled as well as the order dated 10.03.2026 whereby the appeal preferred by the petitioner has been dismissed as being beyond limitation. 3. Neat contention of learned counsel for the petitioner is that the petitioner was served with a show cause notice on 24.03.2023 in which it was stated that information was received that principal place of business was not found/available at the time of field visit. The petitioner could not file a reply to the same, as according to him, he never received such show cause notice. Subsequently, an order came to be passed cancelling the registration on the ground tha