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 n…