Mathai M.V Vs Senior Enforcement Officer (Kerala High Court)
Kerala High Court held that GST notice issued via WhatsApp is not a valid mode of service of notice as contemplated under Section 169 of the Central Goods and Services Tax Act, 2017. Accordingly, appeal allowed and matter restored back to competent authority for fresh consideration.
Facts- The Petitioner is the owner of a truck. According to him, on 23 November 2024, his truck transported bilge water from INS Vikramaditya at the Cochin Wharf. On 25 November 2024, the Respondents – Authorities moved the truck to a Truck parking place. On 10 January 2025, the Petitioner received a copy of the detention order, which stated that a notice u/s. 130 of the Central Goods and Services Tax Act, 2017 was served on the consignor, Petro Chemicals, for alleged tax evasion.
The Petitioner challenged the detention, and the confiscation order. The Petitioner contended before the learned Single Judge that he had no knowledge or involvement in the alleged tax evasion and the vehicle was hired only to transport goods. He asserted that no notice or copy of the detention and confiscation orders pertaining to the vehicle was served on him.
The learned Single Judge found that the contention regarding non-service of the confiscation order on the Petitioner cannot be accepted, and the petition was dismissed by the impugned judgment, leaving it open to the Petitioner to proceed as per the Act of 2017. Hence, this appeal.
