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Special Leave Petition is dismissed on the ground of delay as well as on merits

Section 140 of the CGST Act, 2017 — Transitional Credit — The appellant department challenged the judgment of the High Court allowing the petition and directing the respondents department to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 09.12.2019. The court observed that there is a delay of 238 days in filing the Special Leave Petition which has not been satisfactorily explained. Even otherwise, they did not find any merit in the SLP. Held that:- The Hon’ble Supreme Court dismissed the Special Leave Petition on the ground of delay as well as on merits.