A.M. Shaffique, J.

Common questions have arisen for consideration in these appeals and hence are heard and decided together. WA No. 871/17 has been filed challenging judgment dated 9/3/2017 in WP(C) No.39547/2016 and WA No. 239/18 has been filed challenging judgment dated 26/7/2017 in WP(C) No.853/2011.

2. The short question that has arisen for consideration in the above appeals is concerning an issue relating to the Kerala Value Added Tax Act, 2003 (hereinafter referred to as KVAT Act). The appellants are assessees under the KVAT Act. During an assessment year, they opted for compounding and the quarterly compounding tax was also paid. However, according to the appellants, during the said assessment year, they were unable to carry on the business and therefore applied for withdrawing the compounding application. The same came to be rejected against which these appeals have been filed.

3. The learned Single Judge while deciding WP(C) No.39547/2016 arrived at a conclusion that in so far as compounding is a contract between the assessee and the department, it cannot be allowed to be withdrawn. The issue that was urged and decided by the learned Single Judge was whether the ass