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2026 Supreme(Gau) 615

THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
DEVASHIS BARUAH
Pp Plastic And Industries Pvt Ltd. – Appellant
Versus
Union Of India Rep. By The Secretary To The Govt. Of India – Respondent


Advocates Appeared:
For the Petitioner:Mr. D. Sahu, Advocate
For the Respondent:Mr. R.K.D. Choudhury, Sr. Advocate, Mr. M. Chetia, Govt. Advocate, Ms. N. Devi, Advocate

Table of Content
1. factual background and procedural history of the industrial subsidy claim dispute. (Para 1 , 2 , 3 , 4 , 5 , 7 , 8)
2. interpretation of statutory limitation excluding the first day of computation. (Para 6 , 10 , 11 , 12 , 13 , 14 , 15 , 16)
3. respondents' contention regarding the limitation period for filing subsidy applications. (Para 9)
4. timely submission of claims and mandatory processing by respondent authorities. (Para 17 , 18 , 19)

JUDGMENT :

DEVASHIS BARUAH, J.

Heard Mr. D. Sahu, the learned counsel appearing on behalf ofthe petitioner. Mr. R.K.D. Choudhury, the learned Senior Counsel as well as the learned Dy.SGI assisted by Ms. N. Devi, the learned counsel appears on behalf of the respondent No. 1 and Mr. M. Chetia, the learned Government Advocate appears on behalf of the respondent Nos. 2 to 6.

2. The present writ petition has been filed challenging the action on the part of the respondents in rejecting the petitioner’s claim under the Central Capital Investment Subsidy Scheme, 2007 to which the petitioner claims entitlement.

3. The brief facts which led to the filing of the instant writ petition are that the Government of India had notified the North East

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