SC: Dismisses SLP against Delhi HC’s direction of re-opening portal for allowing TRAN-01 filing

SC dismisses SLP filed by Revenue against the direction of Delhi HC requiring Revenue to open the portal, thereby allowing the assessee to file GST TRAN-01; Holds that SLP is dismissed “on the ground of delay as well as on merits” while finding that “There is delay of 238 days in filing the Special Leave Petition which has not been satisfactorily explained. Even otherwise, we have gone through the Special Leave Petition and do not find any merit in the same”; Before H...