Department Serving Notice Via WhatsApp Post-COVID Is Not Valid U/S 169 CGST Act: Kerala High Court

The Kerala High Court has ruled that a notice sent via WhatsApp post-COVID is not valid under Section 169 of the CGST Act. This significant decision clarifies the acceptable modes of communication for official tax notices in the digital age. Section 169 outlines methods for serving notices. The court found that while digital communication has increased, WhatsApp, being an informal messaging platform, does not meet the legal requirements for valid service of notice under the GST Act. This emphasizes the need for tax authorities to use statutorily recognized and secure methods for official communication.