Notice sent via WhatsApp invalid under GST Act: Kerala High Court

The Kerala High Court has ruled that a notice sent via WhatsApp is invalid under the Goods and Services Tax (GST) Act.

In the case of Mathai MV vs. The Senior Enforcement Officer & Anr., a Bench of Chief Justice Nitin Jamdar and Justice Basant Balaji set aside the confiscation of a transport vehicle. The Court found that the notice to the vehicle owner had been served via WhatsApp, which is not a valid method under Section 169 of the CGST Act.

The Court clarified that while WhatsApp communication was temporarily permitted during the COVID-19 pandemic, it no longer constitutes a valid form of notice under the GST Act. The High Court emphasized that a valid notice under Section 169 is a prerequisite for a hearing before confiscating a vehicle, and failure to issue such a notice renders the entire proceeding void.

Consequently, the single-judge order dated April 11, 2025, and the confiscation order dated December 21, 2024, were set aside. The matter has been remanded to the competent authority for a fresh decision, with the requirement to issue proper notice to the petitioner and grant an opportunity for a hearing within three weeks of the petitioner's appearance.