GST Notice Sent Via WhatsApp Invalid: High Court

Mathai M.V., the applicant, is a truck owner from Ernakulam. He filed a case against the GST department after his truck (KL-31 J-5759) was seized. The truck was hired by Petroliv Petroleums to transport bilge water from INS Vikramaditya in November 2024. The GST officers later moved the truck to a parking area and issued a confiscation order on December 21, 2024, under Section 130 of the CGST Act, claiming tax evasion by the consignor, Petroliv Petroleums.

Petitioner’s Argument

The petitioner said that he was not involved in the tax evasion and was just the vehicle owner. He also said he never received any proper notice about the confiscation. He also said that he lost his revenue as the income tax department seized his truck.

However, the GST Department stated that the notice was sent to the truck driver and also through WhatsApp to Mathai.

What the Court Observed

The Kerala High Court found that no valid notice was issued to the petitioner as required under Sections 130 and 169 of the CGST Act. Further, WhatsApp is not a valid mode of issuing notice under Section 169 of the Act of 2017. Mathai was the vehicle owner, and he had the right to receive proper notice and must have been given a chance to explain himself.

Kerala HC Decision

The Kerala High Court set aside the confiscation order dated December 21, 2024. It directed the GST Department to issue a new notice and give a chance to the petitioner for a hearing.