GST Notice via WhatsApp Not a Valid Mode of Service u/s 169, Even During COVID-19: Kerala HC

The Kerala High Court has ruled that a GST notice served via WhatsApp is not a valid mode of service under Section 169, even during the Covid-19 pandemic. This significant judgment clarifies the permissible methods of official communication for tax authorities. Section 169 of the CGST Act specifies modes of service (e.g., post, hand delivery, email to specified address). The court emphasized that WhatsApp, being a personal messaging application, does not qualify as a legally recognized mode, even in exceptional circumstances. This ruling ensures procedural sanctity, protecting taxpayers' rights to proper notification and due process in tax matters.