https://www.taxtmi.com/caselaws?id=780597 A tax appeal should not be rejected on a purely technical ground such as non-receipt of certified copies when an effective opportunity of hearing has not been afforded. The High Court held that a hyper-technical approach was inappropriate in proceedings involving financial liability, and that the appellate authority ought to have considered the matter on merits. The order rejecting the appeal was therefore unsustainable and was set aside, with a direction to hear and decide the appeal afresh on merits. en-us Mon, 06 Oct 2025 00:00:00 +0530 Sat, 01 Nov 2025 08:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780597 A tax appeal should not be rejected on a purely technical ground such as non-receipt of certified copies when an effective opportunity of hearing has not been afforded. The High Court held that a hyper-technical approach was inappropriate in proceedings involving financial liability, and that the appellate authority ought to have considered the matter on merits. The order rejecting the appeal was therefore unsustainable and was set aside, with a direction to hear and decide the appeal afresh on merits. Case-Laws GST Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780597