It argued a reference to having a hangover was a social reality for its target market, and said its brand "always uses cheeky humour and playful controversy in its communications".
"Humour based around the (negative) effects of drinking, while perhaps in poor taste to certain sectors of the community, is perfectly acceptable to others including many of this target. The singular letter of concern hopefully supports this," it said.
However, Burger King said that because winter was over the ad campaign had now ended and would no longer run on television.
A minority of the ASA board members agreed that drinking to the point of getting a hangover was a social reality and the ad was a reflection of that, however, overall the board ruled it was in breach of the advertising code.
It said the Burger King advert did not observe a due sense of social responsibility to consumers and society, and had glamourised and normalised excessive intoxication through the use of the language 'epic hangover', 'big night out', and 'curled up in the foetal position'.
The board said it "did not consider the suggestion that the advertisement was meant to be humorous saved it in this instance".