M/s SWARN COSMETICS (INDIA) v. UNION OF INDIA & ORS.

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

M/s SWARN COSMETICS (INDIA)

UNION OF INDIA & ORS.

W.P.(C) 16532/2025, CM APPL. 67713/2025 & CM APPL. 67714/2025 dated 31.10.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 16 & 107

Rule Number : Rule 142(1A)

Rule Name : Central Goods & Services Tax Rules, 2017

Decision : In favour of assessee

Demand – Interest & penalty – Non-filing of reply to SCN – Unsigned SCN and order – Non-issuance of pre-consultation notice under Rule 142(1A) – Challenge to Section 16(2)(c) of CGST Act 2017 – Department contended digital authentication process using digital key/signature of proper officer for uploading documents on GST portal – Orders uploaded through GST portal using officer digital key bearing name and designation cannot be disputed unless digital key misused – Rule 142(1A) amended making pre-consultation notice discretionary not mandatory – Impugned order cannot be set aside merely for non-issuance of pre-consultation notice – Challenge to Section 16(2)(c) pending before Court in Bharti Telemedia Ltd case – Held: Writ petition disposed – Petitioner to file appeal by 30.11.2025 not to be dismissed on limitation grounds – Appellate Authority order regarding cancelled dealers to be bound by decision in Bharti Telemedia Ltd case.

Represented By:

Counsel for the Petitioner: Sahil A Garg Narwana, Amnaya Jagannath Mishra, Dinesh Singhal, Kapil Gola & Honey Gola, Advs.

M/s SWARN COSMETICS (INDIA) v. UNION OF INDIA & ORS.

M/s SWARN COSMETICS (INDIA) v. UNION OF INDIA & ORS.

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