# M/S SWARN COSMETIC (INDIA) vs UNION OF INDIA & ORS.

Court: Delhi High Court
Date: 2025-10-31
Citation: W.P.(C)-16545/2025 2025:DHC:9611-DB
Petitioner: M/S SWARN COSMETIC (INDIA)
Respondent: UNION OF INDIA & ORS.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS31102025CW165452025_161831.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 31st October, 2025 W.P.(C) 16545/2025, CM APPL. 67842/2025 & CM APPL. 67843/2025 M/S SWARN COSMETIC (INDIA) .....Petitioner Through: Mr. Sahil A Garg Narwana, Ms. Amnaya Jagannath Mishra, Mr. Dinesh Singhal, Mr. Kapil Gola and Ms. Honey Gola, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr Akash Verma, Sr. Standing Counsel, CBIC with Ms Aanchal Uppal, Adv. for R-1. Mr. Sumit K. Batra, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- M/s Swarn Cosmetic (India) under Articles 226 of the Constitution of India, inter alia, seeking the quashing of the impugned show cause notice dated 31st May 2024 (hereinafter, ‘the impugned SCN’) and the subsequent order dated 27th August, 2024 (hereinafter, ‘the impugned order)pertaining to the Financial Year 2019-2020. 3. Additionally, the present petition also challenges the vires of the 4. The challenge in the present petition is similar to a batch of petitions wherein inter alia, the impugned notifications were challenged. W.P.(C

https://niyam.ai/judgements/high-court/2025/october/m-s-swarn-cosmetic-india-vs-union-of-india-ors