JUDGMENT :

A.K.Jayasankaran Nambiar, J.

In this Writ Appeal, the appellant, who is an assessee under the Kerala General Sales Tax Act (hereinafter referred to as “the KGST Act”), and runs a Three Star Bar Attached Hotel, impugns the judgment dated 29.11.2023 of a learned Single Judge in WP(C). No.13264 of 2023. The brief facts necessary for the disposal of the Writ Appeal are as follows:

2. The appellant had filed an application for remitting turnover tax (TOT) on compounded basis for the financial year 2021-22. The application was submitted on 29.04.2021 under Section 7 of the KGST Act. Although there is no express provision under the KGST Act for accepting an application and granting permission to the dealer for payment of tax on compounded basis, since the compounding provision is permitted to be availed on an annual basis, one would expect that a decision on the application is taken by the authority concerned within the said period of one year. In the instant case, no decision was taken on the application till 04.01.2023, by which time the assessment year for which the appellant had sought permission to pay tax on compounded basis had long since expired.

3. It is significant that