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<h1>SC India dismisses Special Leave Petition, leaves legal question open. Excused delay, resolves pending applications.</h1> <h3>UNION OF INDIA & ORS. Versus CHOGORI INDIA RETAIL LIMITED</h3> The SC of India dismissed the Special Leave Petition but left the legal question open. Delay was excused, and pending applications were resolved. - UNION ... Filing of form GST TRAN-1 - transitional credit - transition to GST regime - Central Goods and Services Tax Act, 2017 - it was held by Delhi High Court that a direction is issued to the Respondent to either re-open the Portal to enable the Petitioner to file its TRAN-1 Form electronically failing which to permit it to file manually on or before 13th September, 2019. HELD THAT:- There are no reason to interfere with this SLP - SLP dismissed. The Supreme Court of India dismissed the Special Leave Petition in the case, but kept the question of law open. Delay was condoned and pending applications were disposed of.