GAHC010190612022

2026:GAU-AS:6544 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/6110/2022 M/S PP PLASTIC AND INDUSTRIES PVT LTD A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013, HAVING ITS REGISTERED OFFICE AND PRINCIPAL PLACE OF BUSINESS AT INDUSTRIAL ESTATE, BONDA, NARENGI, GUWAHATI, PIN-

781026, (ASSAM) AND IS REP. BY ITS DIRECTOR SRI TAPAN GUHA ROY, RESIDENT OF COAST (1) APARTMENT, FLAT NO. 303, BYE-LANE 16, JURIPAR PATH, PANJABARI, GUWAHATI-22, P.S. DISPUR, IN THE DISTRICT OF KAMRUP (M), PIN-781022, ASSAM, CONTACT NO. 9830072078 AND E-

MAIL ID-ppplastick@gmail.com.

VERSUS THE UNION OF INDIA AND 5 ORS REP. BY THE SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF COMMERCE AND INDUSTRY, UDYOG BHAWAN, NEW DELHI-110011

2:THE STATE OF ASSAM REP. BY THE PRINCIPAL SECRETARY INDUSTRY AND COMMERCE DEPARTMENT TO THE GOVT. OF ASSAM DISPUR GUWAHATI- 781006

3:THE COMMISSIONER OF INDUSTRIES AND COMMERCE ASSAM UDYOG BHAWAN BAMUNIMAIDAM GUWAHATI - 781021 ASSAM

4:THE DIRECTOR OF INDUSTRIES AND COMMERCE ASSAM UDYOG BHAWAN BAMUNIMAIDAM GUWAHATI- 781021

5:THE GENERAL MANAGER DISTRICT INDUSTRIES AND COMMERCE CENTRE KAMRUP (M)

BAMUNIMAIDAM GUWAHATI- 781021 ASSAM

6:THE CHAIRMAN STATE LEVEL COMMITTEE REP. BY ITS CHAIRMAN-SECRETARY TO THE GOVT. OF ASSAM INDUSTRIES COMMERCE AND PUBLIC ENTERPRISE DEPARTMENT BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH For the Petitioners(s) : Mr. D. Sahu, Advocate For the Respondent(s) : Mr. R.K.D. Choudhury, Sr. Advocate Mr. M. Chetia, Govt. Advocate Ms. N. Devi, Advocate · Date on which Judgment was reserved : N/A · Date of Pronouncement of Judgment : 12.05.2026 · Whether the pronouncement is of the Operative Part of the Judgment : No · Whether the full Judgment has been Pronounced : Yes

JUDGMENT AND ORDER (ORAL)

Heard Mr. D. Sahu, the learned counsel appearing on behalf of

the 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 Industrial and Investment Promotion Policy, 2007 dated 01.04.2007 (for short, “the Industrial Policy”). Pursuant to the said Industrial Policy, the Ministry of Commerce and Industry, Government of India (Department of Industrial Policy & Promotion), issued a scheme for granting incentives towards capital investment known as the Central Capital Investment Subsidy Scheme (for short, “the CCIS Scheme”) dated 27.07.2007.

The said scheme was given effect from 01.04.2007.

4. The petitioner being encouraged by the Industrial Policy and the incentives announced therein took steps for expansion of its industrial unit and went into commercial production of the expanded unit on 29.03.2017.

5. It is the case of the petitioner herein that to avail the benefits under the CCIS Scheme, various eligibility conditions were set out. In addition to that, for operationalising the CCIS Scheme, Operational Guidelines were issued on 07.05.2013. The said Operational Guidelines stipulated the conditions as well as the procedure for availing the benefits under the Scheme. For the purpose of the instant dispute, Clause (vii) of the Operational Guidelines is relevant, and the same is reproduced hereinunder:

“(vii) The claims for subsidy under CCIS Scheme of NEIIPP, 2007 have to be submitted to the concerned DIC in the prescribed Application Forms within one year from the date of commencement of commercial production. Cases of delayed registration will be dealt as per the clarifica