WRIT TAX No. 207 of 2026 at Lucknow

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 207 of 2026 M/S Sai Construction Company Thru.Sole Proprietor Pankaj Singh And Another .....Petitioner(s) Versus State Of U.P. Thru. Addl. Chief Secy. Deptt. State Tax Lko. And 2 Others .....Respondent(s) Counsel for Petitioner(s) : Neel Kamal Mishra Counsel for Respondent(s) : C.S.C. Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J. 1. Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner challenges the order in original for cancellation of registration dated 21.01.2021 by the Assistant Commissioner, Unnao, Sector 1, Unnao, U.P. 3. Learned counsel appearing on behalf of the petitioner submitted that the order for cancellation of registration has been passed without any application of mind whatsoever and the same is clear from the very first two lines of the order dated 21.01.2021. The relevant part of the said order is quoted below: "This has reference to your reply dated 08.01.2021 in response to the notice to show cause dated 30.12.2021. Whereas no reply to notice to show cause has been submitted" 4