Delay in Notification Cannot Deny Promised Incentives: Himachal Pradesh High Court

The Himachal Pradesh HC ruled that benefits promised under the 2019 Industrial Investment Policy cannot be denied merely due to the State’s failure to issue a formal notification for its implementation.

The case involved a manufacturer of steel gates & steel doors in Baddi who expanded operations by over 88% and employed 80% Himachali workers, qualifying for a 15% reduction in energy charges under Clause 5 of the policy. 

Despite this, incentives were denied on the ground that benefits are admissible either from the commencement date of commercial operations or from the date of notification, whichever is later.

The Court held this interpretation unfair, stating the delay in notification cannot deny rightful incentives under "promissory estoppel".