Authorities Must Not Adopt Hyper-Technical Approach in Tax Matters: Jharkhand HC Quashes Rejection of GST Appeal for Non-Submission of Certified Copies [Read Order]
The Division Bench observed that such rejection reflects a “hyper-technical approach,” which is impermissible in tax matters since these involve financial liability.
gst - appeal - taxscan
gst - appeal - taxscan
The Jharkhand High Court quashed the order of the Appellate Authority rejecting a GST ( Goods and Services Tax ) appeal solely on the ground of non-submission of certified copies.
Chief Justice Tarlok Singh Chauhan and Justice Rajesh Shankar observed that “We are of the considered view that a hyper technical view, especially in tax matters cannot be taken given the fact that it entails financial liability.”
The petitioner, Sanjeet Kumar Bhagat had challenged the summary show-cause notice and subsequent order under Section 73 of the Jharkhand GST Act, 2017, contending that the proceedings were mechanical and without jurisdiction.
The petitioner’s statutory appeal was dismissed by the Joint Commissioner, JGST, Godda, Dumka, merely citing “non-receipt of certified copies” as the reason, without granting any hearing or issuing notice.
The Division Bench observed that such rejection reflects a “hyper-technical approach,” which is impermissible in tax matters since these involve financial liability.
The Court stated that appeals filed within the prescribed period should be decided on merits, and the taxpayer must not be deprived of adjudication for procedural lapses when substantial justice demands otherwise.
While setting aside the appellate authority’s order, the Court allowed the writ petition and directed the parties to appear before the appellate authority on or before 10th November 2025. The authority was further directed to hear the appeal on merits and decide it expeditiously, preferably by 31st December 2025.
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