Dismissal on Hyper technical ground

The Jharkhand High Court order dated 6th October 2025, set aside a GST appellate order that rejected filed by the Petitioner on a hyper-technical ground (non-receipt of certified copies) without granting any hearing, holding that tax authorities must not adopt a hyper-technical approach. J the App by JustIDT examines the contours of the principles that procedural technicalities should not trump substantive justice in tax matters and confirms courts’ readiness to intervene where administrative action results in financial prejudice without affording natural justice.