JUDGMENT :

(Shaji P. Chaly, J.)

1. Petitioner is an assessee under the Kerala Value Added Tax Act, 2003, hereinafter called, 'KVAT Act, 2003', on the files of the Assistant Commissioner, Special Circle I, Commercial Taxes, Ernakulam. The subject matter of challenge is based on Annexure - A order passed by the said authority dated 13.3.2015, declining compounding facility sought for by the petitioner under section 8(c)(i) of the KVAT Act, 2003, which in turn was affirmed by the Deputy Commissioner (Appeals) - II, Ernakulam, as per his order dated 28.1.2017 and re-affirmed by the Tribunal as per its order dated 14.3.2018.

2. Basic facts for the disposal of the revision petition are as follows;

2.1 M/s.Sree Gokulam Hotels India (P) Ltd., Kochi, is an assessee on the rolls of Assistant Commissioner, Special Circle – I, Ernakulam, dealing in liquor, cooked food etc. As per the applications dated 7.5.2014, 7.8.2014 and 7.5.2014 respectively, petitioner sought for a compounding facility for cooked food, sold from the branch hotels at Guruvayoor and Thalassery. Notices were issued on the said applications informing that the compounding applications cannot be allowed in view of section 2(xv),