GST Appeal Rejected on Ground of Non-Receipt of Certified Copies: Jharkhand HC Terms It ‘Hyper-Technical’, Restores Appeal [Read Order]
The Court remarked that “a hyper-technical view, especially in tax matters, cannot be taken given that such proceedings entail financial liability.”
![GST Appeal Rejected on Ground of Non-Receipt of Certified Copies: Jharkhand HC Terms It ‘Hyper-Technical’, Restores Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/2100429-gst-appeal-rejected-non-receipt-of-certified-copies-jharkhand-hc-it-hyper-technical-restores-appeal-taxscan.webp "GST Appeal Rejected on Ground of Non-Receipt of Certified Copies: Jharkhand HC Terms It ‘Hyper-Technical’, Restores Appeal [Read Order]")
The Jharkhand High Court has held that rejection of a GST ( Goods and Services Tax ) appeal merely on the ground of non-receipt of certified copies is a hyper-technical approach, especially when it affects financial rights of the taxpayer. The Court set aside the order of the Appellate Authority and directed that the appeal be decided on merits after providing a proper opportunity...
The Jharkhand High Court has held that rejection of a GST ( Goods and Services Tax ) appeal merely on the ground of non-receipt of certified copies is a hyper-technical approach, especially when it affects financial rights of the taxpayer.
The Court set aside the order of the Appellate Authority and directed that the appeal be decided on merits after providing a proper opportunity of hearing.
The petitioner, Deepak Kumar Bhagat, a trader from Godda district, had challenged the orders passed under Section 73 of the Jharkhand Goods and Services Tax Act, 2017, relating to the period April 2018 to March 2019.
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The petitioner contended that the show-cause notice was vague and mechanically issued without disclosing any specific contravention. Subsequently, the Deputy Commissioner of State Tax passed a summary order in Form GST DRC-07, raising a demand without granting proper opportunity to the assessee.
Aggrieved, the petitioner filed a statutory appeal before the Joint Commissioner (Appeals), Jharkhand State Tax Department, Godda, which was rejected solely on the ground of “non-receipt of certified copies” as mentioned in Form GST APL-02.
The petitioner’s counsel, Mr. Deepak Kumar Sinha, Advocate, argued that the appeal had been filed within the limitation period, and the rejection without notice or hearing was arbitrary and contrary to the principles of natural justice.
A Division Bench comprising Chief Justice Tarlok Singh Chauhan and Justice Rajesh Shankar observed that the appellate authority had adopted an unduly technical approach.
The Court remarked that “a hyper-technical view, especially in tax matters, cannot be taken given that such proceedings entail financial liability.”
The Bench said that procedural formalities should not override the right of appeal, particularly when the appellant has acted within the prescribed time.
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While setting aside the order of the appellate authority, the High Court restored the petitioner’s appeal and directed both parties to appear before the authority on or before 10th November 2025.
The appellate authority was further instructed to decide the appeal on merits expeditiously and by 31st December 2025.
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