M/S Nikvin Healthcare India Pvt. Ltd. Vs UOI and Others — Himachal Pradesh HC (2026) — LawSathi Research

M/S Nikvin Healthcare India Pvt. Ltd. Vs UOI and Others — Himachal Pradesh HC (2026) — LawSathi Research

What the court decided

AI extract

Outcome

Writ petition disposed of with the directions issued in Atul Sharma (CWP No.10600 of 2024) applied mutatis mutandis to the petitioner's case; parties to take consequent action accordingly; pending miscellaneous application(s), if any, also disposed of.

Issue for consideration

Whether the petitioner company is entitled, on the same terms as the relief already adjudicated in Atul Sharma (CWP No.10600 of 2024), to final approval of its application under IDS, 2017 and grant of its claim/incentives, by applying the directions issued in that decision mutatis mutandis to this writ petition.

Court's answer

Learned counsel for the parties being ad idem that the relief prayed for had already been adjudicated in Atul Sharma (a decision stated to have attained finality on dismissal of the LPA and affirmed by the Apex Court), this writ petition is disposed of with the order that the directions issued in Atul Sharma shall apply mutatis mutandis to the instant case as well, with parties to take consequent action accordingly.

Ratio / Principle

Pending miscellaneous application(s), if any, also stand disposed of in the above terms.

Detailed headnote1 paragraphs

High Court of Himachal Pradesh, Shimla — CWP No.6570 of 2026, M/S Nikvin Healthcare India Pvt. Ltd. v. Union of India and others, decided 04.05.2026 by Ms. Justice Jyotsna Rewal Dua (sole Judge). The petitioner sought (i) certiorari to quash/read down/strike down the impugned letter dated 9.11.2023 (Annexure P-6) and impugned communication dated 30.07.2024 (Annexure P-7) which, qua the petitioner company, did not give final approval to its application under IDS, 2017 for claim/incentives; (ii) mandamus to accept its online application and grant final approval/benefits of IDS, 2017 with eligible claim/incentives; and (iii) mandamus for manual-mode acceptance of documents and a one-time relaxation to file its claim. Learned counsel for the parties were ad idem that the relief had already been adjudicated upon in Atul Sharma Versus Union of India and others, CWP No.10600 of 2024 (decided 06.01.2025 with connected matters), which attained finality on dismissal of Union of India and another Versus Atul Sharma and others, LPA No.169 of 2025 (decided 16.07.2025), further affirmed by the Hon'ble Apex Court in Union of India & Anr. Versus Atul Sharma & Ors., Special Leave Petition (Civil) Diary No(s).65239/2025 (decided 30.01.2026). Held: writ petition disposed of with the directions issued in Atul Sharma applying mutatis mutandis to the instant case; parties to take consequent action; pending miscellaneous application(s), if any, also disposed of.

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA

CWP No.6570 of 2026

Decided on: 4^th May, 2026

M/S Nikvin Healthcare India Pvt. Ltd. …..Petitioner

Versus

Union of India and others

.....Respondents

Coram

Ms. Justice Jyotsna Rewal Dua

Whether approved for reporting?¹

For the Petitioner: Mr. Ajay Thakur, Advocate.

For the Respondents: Mr. Dikken Thakur, Advocate vice Mr. Nand Lal Thakur, Senior Panel Counsel, for respondents No.1 to 3.

Mr. Anup Rattan, Advocate General with Mr. L.N. Sharma, Additional Advocate General, for respondent No.4.

Jyotsna Rewal Dua, Judge

Notice. Mr. Dikken Thakur, Advocate vice

Mr. Nand Lal Thakur, learned Senior Panel Counsel and Mr. L.N. Sharma, learned Additional Advocate General,

appear and waive service of notice on behalf of respondents No.1 to 3 and respondent No.4, respectively.

2. This writ petition has been filed for the grant of following substantive reliefs:-

1 Whether reporters of print and electronic media may be allowed to see the order? Yes.

2

“i. That appropriate writ in the nature of certiorari or any other appropriate writ orders or directions may very kindly be issued for quashing & setting aside and/or read down/struck down impugned letter dated 9.11.2023 i.e., Annexure P-6 and impugned communication dated 30.07.2024 i.e., Annexure P-7, qua Petitioner Company to the extent it is applicable & did not give the final approval to the application under IDS, 2017 for claim/incentives. Claim of the Petitioner Company is squarely covered by the Judgment dated 6.0T.2025 passed by Hon’ble Court in CWP No. 10600/2024 titled as. Atul Sharma Versus Union of India and others and other connected matters i.e. Annexure P-8.

ii. That appropriate writ in the nature of mandamus or any other appropriate writ orders or directions may very kindly be issued to the respondents directing them to accept the online application of the Petitioner Company and give it final approval for the benefits of IDS, 2017 & grant it eligible claim/incentives without further delay.

iii. That appropriate writ in the nature of mandamus or any other appropriate writ orders or direction may very kindly be issued to the respondents directing them to accept the application and other required documents of the Petitioner Company under benefits IDS, 2017 for grant of claim/incentives in manual manner by physical mode in the offices of host departments. Directions may very kindly be passed that in future no industrial development scheme will be initiated through online live portal mode to maintain transparency & fairness and to avoid this online cheating/fraud in the name of live portal which respondents are playing with Petitioner Company & other similarly situated industrial units from last seven years. One time relaxation may very kindly be granted to Petitioner Company to file its claim under IDS, 2017.”

3. Learned counsel for the parties are ad idem that

the relief prayed for by the petitioner has already been adjudicated upon in Atul Sharma Versus Union of India

3

and others² . The aforesaid decision is stated to have attained finality by the dismissal of Union of India and another Versus Atul Sharma and others³ , further affirmed by the Hon’ble Apex Court in Union of India & Anr. Versus Atul Sharma & Ors.⁴ . Learned counsel for the parties jointly submit that this writ petition be disposed of by mutatis mutandis applying the directions issued in Atul Sharma² in the instant case as well.

4. In view of above, this writ petition is disposed of with the order that the directions issued in Atul Sharma² shall mutatis mutandis apply to the instant case as well. Parties to take consequent action accordingly.

The writ petition stands disposed of in the above

terms, so also the pending miscellaneous application(s), if any.

Jyotsna Rewal Dua May 04, 2026 Judge Mukesh

2 CWP No.10600 of 2024, decided alongwith connected matters on 06.01.2025

3 LPA No.169 of 2025, decided alongwith connected matters on 16.07.2025

4 Special Leave Petition (Civil) Diary No(s).65239/2025, decided on 30.01.2026