passed by respondent No.3, petitioner preferred an appeal on 25.09.2020 before respondent No.2- First Appellate Authority. On 15.09.2021, petitioner submitted a letter before the Appellate Authority seeking withdrawal of the appeal unconditionally due to unavoidable circumstances. Subsequently, the First Appellate Authority issued a notice under Section 62(6) of the Karnataka Value Added Taxes Act, 2003 (for short “the KVAT Act”) to the petitioner. On 07.10.2021, petitioner addressed one more communication to the First Appellate Authority reiterating its request for withdrawal of the appeal. However, the said request was rejected by the First Appellate Authority by issuing an endorsement dated 12.10.2021 pursuant to which petitioner submitted written objections on 28.10.2021 and a letter dated 09.03.2022, yet again reiterating its request for permission to withdraw the appeal. So also, on 10.03.2022, petitioner produced book of accounts as sought for by the First Appellate Authority. It is the grievance of the petitioner that despite the aforesaid facts and circumstances and the request made by the petitioner to withdraw the appeal as early as on 15.09.2021, prior to
