Since common questions of fact and law are involved in these petitions, therefore, these petitions are clubbed together and decided by this common judgment. However, for the sake of brevity and convenience, facts of WPMS No.786 of 2026 alone are being considered and discussed.

2. By means of this writ petition, the petitioner has challenged the communication dated 30.07.2024 and 09.11.2023 issued by respondent nos.1 and 2, whereby it was provided that the benefit of scheme known as Industrial Development Scheme, 2017 (hereinafter referred to as “Scheme of 2017”), shall be extended only to those units which have been registered and not to the unregistered units.

3. Learned counsel for the petitioner at the outset submitted that the case of the petitioner is squarely covered by the order and judgment passed by the High Court of Himachal Pradesh, wherein, the said communications dated 30.07.2024 and 09.11.2023 were subject matter and various writ petitions that were filed in the High Court of Himachal Pradesh were allowed by the learned Single Bench of the Hon’ble High Court of Himachal Pradesh. The LPA there against was also dismissed.

4. The judgment and order passed by learned Single Judge as well as learned Division Bench in LPA of High Court of Himachal Pradesh attained finality up to Apex Court.

5. It was provided by High Court of Himachal Pradesh that the matter relating to registration of unit shall be considered by the Empowered Committee as per the Clause 6.1 of policy of the Department of Industrial Policy and Promotion (D.I.P.P.) and the Empowered Committee shall be chaired by the Secretary of the said department and each case shall be examined individually by the Empowered Committee and the entire exercise shall be conducted within a period of four months from the date of order passed by the High Court of Himachal Pradesh.

6. Learned counsel for the petitioner also submitted that the present matter is also squarely covered by the judgment passed by this Court vide order dated 12.03.2026 in WPMS No.559 of 2026 Neeraj Gupta Vs. Union of India and Ors., and Batch of writ petitions, whereby, those writ petitions were allowed.

7. Learned counsel for respondents do not oppose the said fact that the matter is squarely covered by judgment passed by this Court vide order dated 12.03.2026 in WPMS No.559 of 2026 Neeraj Gupta Vs. Union of India and Ors., and Batch and the present writ petition may be disposed of in the terms of the said order.

8. Accordingly the present writ petitions are allowed. The Empowered Committee chaired by the Secretary of D.I.P.P. shall consider the case of petitioners separately within a period of four months from the date of production of certified of this order for grant of incentives under the Scheme of 2017 flouted by respondent nos.1 and 2.