Himachal Pradesh High Court
M/S Gmh Organics Unit vs State Of Himachal Pradesh And Others on 6 May, 2025
Author: Ajay Mohan Goel
Bench: Ajay Mohan Goel
2025:HHC:12663
IN THE HIGH COURT OF HIMACHAL PRADESH AT
SHIMLA
CWP Nos. 7956 of 2024 a/w
CWP Nos. 33 and 2269 of 2025.
Decided on : 06.05.2025
1. CWP No. 7956 of 2024
M/s GMH Organics Unit.
...Petitioner
Versus
State of Himachal Pradesh and others.
...Respondents
2. CWP No. 33 of 2025
M/s Haripur Paper Company.
...Petitioner
Versus
State of Himachal Pradesh and others.
...Respondents
3. CWP No. 2269 of 2025
M/s Haripur Kraft Company.
...Petitioners
Versus
State of Himachal Pradesh and others.
...Respondents
Coram
Hon'ble Mr. Justice Ajay Mohan Goel, Judge
Whether approved for reporting?1
1Whether reporters of the local papers may be allowed to see the judgment?
2
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For the petitioners : Mr. Ajay Vaidya, Advocate, in all
petitions.
For the respondents : Mr. Sumit Sharma, Advocate, for
respondents No.1 & 2, in all
petitions.
Ms. Sunita Sharma, Senior
Advocate, with Ms. Sugandh,
Verma, Advocate, for
respondent No.3, in all petitions.
Ajay Mohan Goel, Judge (Oral)
As common issues of law and fact are involved in all
these writ petitions, therefore, the same are being disposed of
vide common judgment.
2. By way of these writ petitions, the petitioners have
prayed that in the light of Notification, dated 22.02.2024, as
Notification dated 01.09.2023 stands amended qua Industries,
who were granted benefits/concessions in Electricity Duty,
under the Himachal Pradesh Industrial Investment Policy, 2019,
a mandamus be issued to the respondents to refund the Duty,
which was paid by the petitioner in between 01.09.2023 and
22.02.2024.
3. Having heard learned counsel for the petitioners as
well as learned Deputy Advocate General and learned Senior
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Counsel for respondent No.3, this Court is of the considered
view that Notification dated 22.02.2024, is prospective in nature
and same does not entitles the petitioners for the refund, as is
being prayed for.
4. Though learned counsel for the petitioners
submitted that the same is retrospective but a perusal of the
language of the Notification demonstrates that vide this
Notification dated 22.02.2024, the Governor was pleased to
amend Notification dated 01.09.2023, with immediate effect, in
public interest, qua those Industries, who were granted
benefits/concessions in Electricity Duty, under the Himachal
Pradesh Industrial Investment Policy, 2019, to the effect that
such Industries were to continue to avail the
benefits/concessions under the said Policy for the admissible
period.
5. Learned counsel for the petitioners also referred to
the order passed by the Hon'ble Coordinate Bench in CWP No.
536 of 2024, titled M/s Naxpar Pharma Pvt. Ltd. Vs. State of
H.P. & Ors., a/w connected matters, to strengthen his
contentions by submitting that there was an admission on the
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part of the State through learned Advocate General that the
effect of the Notification dated 22.02.2024 was retrospective,
however, this Court does not concurs with the submission
made by the learned counsel for the petitioner.
6. In fact, a perusal of the order passed by the Hon'ble
Coordinate Bench demonstrates that after this Notification
dated 22.02.2024 was placed on record during the pendency of
the petitions decided by the Hon'ble Coordinate Bench. Hon'ble
Coordinate Bench disposed of the petitions in the following
terms:-
"While placing on record notification dated
22.2.2024, learned counsel for the petitioners fairly
submit that present petitions have been rendered
infructuous.
2. While fairly acknowledging the factum with regard
to issuance of the aforesaid notification, Mr. Anup Rattan,
learned Advocate General, states that vide aforesaid
notification, a clarification has been issued to the extent
that the industries, which have been granted the
benefits/concessions in Electricity Duty under the
Himachal Pradesh Industrial Investment Policy, 2019,
shall continue to avail the benefits/concessions under the
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said policy for the admissible period.
3. Since vide aforesaid clarification, Government of
Himachal Pradesh has decided not to apply the
notification dated 1.9.2023 to the petitioner(s), nothing
remains to be adjudicated in the instant proceedings and
as such, these petitions are disposed of as having
rendered infructuous."
7. No findings were returned by the Court nor any
concession was given by the State that Notification dated
22.02.2024 was retrospective, with effect from 01.09.2023 and
in fact, the language of Notification dated 22.02.2024 explicitly
makes it operational prospectively. The contents of Notification
dated 22.02.2024 are reproduced hereinbelow:-
"The Governor, Himachal Pradesh is pleased to
amend the notification of even number dated 1.09.2023 to
the extent that the industries, who have been granted
benefits/concessions in Electricity Duty under the
Himachal Pradesh Industrial Investment Policy, 2019,
shall continue to avail the benefit/concession under the
said policy for the admissible period, with immediate
effect, in the public interest."
8. At this stage, learned counsel for the petitioner
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submits that then the petitioners be allowed to withdraw these
petitions, with liberty to assail the Notification itself.
9. The petitions are accordingly dismissed as
withdrawn, with liberty to the petitioner to assail Notification
dated 22.02.2024, if so advised. Pending miscellaneous
application(s), if any, also stand disposed of accordingly.
(Ajay Mohan Goel)
Judge
May 06, 2025
(Shivank Thakur)
