Manual Excise Return Valid for GST Credit Transfer: Gujarat HC

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 packag...