Kerala High Court Rules GST Notice via WhatsApp Invalid; Upholds Statutory Notice Requirements
In Mathai M.V. v. State GST, the Kerala High Court held that GST notices issued through WhatsApp are not legitimate under Section 169 of the CGST Act. The court emphasized that compliance with procedure and statutory means such as registered post or e-mail is to be followed for legal notice. It held that WhatsApp communication, which is allowed only as a pandemic exception, is against natural justice when used otherwise. The order of confiscation was therefore set aside, and fresh notice was directed.
