Kerala High Court : Notice Via WhatsApp Not Valid Under CGST Act, 2017

The Kerala High Court has ruled that sending notices via WhatsApp is not a valid mode of service under Section 169 of the CGST Act, 2017.

The Court observed that while WhatsApp communication was temporarily permitted during the COVID-19 pandemic, it no longer holds legal validity.

In a case concerning the confiscation of a vehicle by GST authorities, the Court found that no proper notice was served to the vehicle owner, denying him the opportunity to be heard.

The confiscation order was set aside, and the matter was remanded for fresh consideration after a valid notice is issued. (Mathai MV vs. The Senior Enforcement Officer & Anr.)