JUDGMENT :

SHOBA ANNAMMA EAPEN, J.

1. The petitioner has approached this Court with the following main prayer:

“(i) Issue a writ in the nature of a writ of certiorari or such other writ or order or direction quashing Ext.P5 Order issued by the first respondent.”

2. The brief facts are as follows:

The petitioner is a private limited company engaged in the manufacture and sale of furniture and is an assessee on the rolls of the first respondent. On 24.2.2015, the Intelligence Wing of the Commercial Taxes Department inspected the petitioner’s premises, recorded the stock found at the time of inspection and on finding discrepancies, proceedings were initiated against the petitioner for imposition of penalty under Section 67 of the Kerala Value Added Tax Act, 2003 (for short ‘KVAT Act’) for non-maintenance of true and correct books of accounts for the year 2014-15. The petitioner immediately applied for compounding under Section 74 of the KVAT Act and after computation of the actual suppression detected, the second respondent- State Tax Officer (Intelligence), SGST Department, Squad No. IV, Malappuram passed Ext.P2 order fixing the maximum compounding fee of Rs. 8,00,000/- as stipulated in t