Jekson Vision Private Limited Vs Union of India (Gujarat High Court)
Gujarat High Court recently directed the Union of India and its tax authorities to accept a manually filed revised excise return from Jekson Vision Private Limited, a move that could significantly impact how companies transition CENVAT credit under the Goods and Services Tax (GST) regime. The court’s decision underscores the principle that substantive rights should not be curtailed due to procedural or technical glitches in electronic filing systems.
Jekson Vision Private Limited, a manufacturer of pharmaceutical packaging machinery, sought to carry forward a CENVAT credit of Rs. 16,43,117/- from the pre-GST era to the new GST regime. The company had initially filed its June 2017 excise return electronically, showing a ‘Nil’ CENVAT credit balance. However, upon receiving delayed documents from their Customs House Agent and transporters, they discovered additional eligible credits for June 2017.
The petitioner attempted to file a revised excise return electronically, but faced technical glitches on the ACES portal, the then-existing electronic filing system. As the deadline for electronic revision approached (July 31, 2017), Jekson Vision manually submitted a revised return to the tax authorities on July 29, 2017, and again on August 8, 2017, detailing the increased CENVAT credit. They subsequently filed Form GST TRAN-1 on August 28, 2017, claiming the transitional credit of Rs. 16,43,117/-.
