WhatsApp Service Invalid for GST detention or confiscation Notices: Kerala HC

Mathai M. V. Vs Senior Enforcement Officer (Kerala High Court)

The Kerala High Court, in the case of Mathai M.V. v. The Senior Enforcement Officer, ruled that a confiscation order issued under Section 130 of the CGST Act, 2017, is void if the notice to the vehicle owner was not served through statutorily recognized methods. The case involved Mathai M.V., whose truck was seized and subsequently confiscated for allegedly transporting goods without proper documentation. The petitioner argued that he never received a formal notice under Section 130, a

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