IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-03-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ and WMP.No.26123 of 2022 Edward Devadoss S/o. Isac Sowndarapandiyan No. 5 / 375, 1st street, Agastheeswarar nagar Polichalur, Chennai 600 074 ..Petitioner(s)

Vs.

1. The Divisional Excise officer Prohibition and Excise Department Kancheepuram District

2. The Assistant Commissioner (Excise)

Kancheepuram office of the Assistant commissioner (Excise)

Prohibition and Excise Department collector office, 2nd Floor, Kancheepuram District

3. The District Collector Office of the District Collectorate Kancheepuram District ..Respondent(s)

PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari, to call for the records pertaining to the impugned demand notice dated 30.05.2022 vide its Na.Ka.924 / 87 / A2 issued by the 1st Respondent and quash the same as illegal.

For Petitioner(s): Mr.S.Arivazhagan For Respondent(s): Ms. V.Jeevagiridharan, Additional Government Pleader

ORDER

The present writ petition has been filed challenging the impugned order of notice passed by the 1^st respondent vide Na.Ka.924 / 87 / A2 dated

30.05.2022.

2. After submitting for a brief while, the learned counsel for petitioner would submit that the petitioner may be permitted to file his objections to the impugned notice, inasmuch as it suffers from the fact that the interest itself may not be leviable in the circumstances and in any view, the calculation of interest also suffers from certain errors, assuming that interest is leviable.

3. The learned counsel appearing for respondents would submit that if any objection is filed by the petitioner, the same would be considered and appropriate orders would be passed by the appropriate authority in accordance with law, after affording a reasonable opportunity of hearing to petitioner and other interested parties within a time frame to be fixed by this Court.

4. In view of the same, taking into consideration the facts and circumstances of the case and the limited relief sought for in this Writ Petition, the petitioner is permitted to submit his objection before appropriate authority within a period of two (2) weeks from the date of receipt of a copy of this order.

Upon receipt of the said objection, the appropriate respondent shall consider the same on its own merits and pass orders in accordance with law, after affording reasonable opportunity of hearing to petitioner and any other interested persons, within a period of two (2) weeks from the date of filing of such objection. It is made clear that this Court has not expressed any views with regard to the merits of the case and it is open to the concerned respondent to consider the objection filed by the petitioner on its own merits and in accordance with law.

5. Accordingly, the writ petition stands disposed of. No costs.

Consequently, connected miscellaneous petition is closed.

09-03-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No Anu To:

1. The Divisional Excise officer Prohibition and Excise Department Kancheepuram District

2. The Assistant Commissioner (Excise) Kancheepuram office of the Assistant commissioner (Excise) Prohibition and Excise Department collector office, 2nd Floor, Kancheepuram District

3. The District Collector Office of the District Collectorate Kancheepuram District MOHAMMED SHAFFIQ J.

Anu and WMP.No.26123 of 2022

09-03-2026