Background: The assessee was unable to file Form GST TRAN-1 since it encountered error, while filing on the GSTN portal . Hence, vide Order dated August 9, 2019, the Delhi High Court had directed the GST authorities to re-open the GSTN portal. If that fails, the assessee was permitted to file manually by September 13, 2019. It was also held that such claims should be processed expeditiously as per law. A Special Leave Petition (SLP) was filed by the Revenue authorities challenging the Order of the Delhi High Court.

Held: The Supreme Court declined to interfere with the High Court's Order. However, it kept questions of law open.