https://www.taxtmi.com/article/detailed?id=14812 Service by instant messaging applications does not satisfy the statutory service regime: WhatsApp cannot substitute for the prescribed modes of notice and reliance on such informal communications cannot cure absence of mandated service. Where the record fails to show valid service on the registered owner, confiscation proceedings suffer procedural illegality for lack of opportunity to be heard, and the authority must issue a fresh statutory notice giving the owner an opportunity of hearing. en-us Wed, 16 Jul 2025 08:19:24 +0530 Wed, 16 Jul 2025 08:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14812 Service by instant messaging applications does not satisfy the statutory service regime: WhatsApp cannot substitute for the prescribed modes of notice and reliance on such informal communications cannot cure absence of mandated service. Where the record fails to show valid service on the registered owner, confiscation proceedings suffer procedural illegality for lack of opportunity to be heard, and the authority must issue a fresh statutory notice giving the owner an opportunity of hearing. Articles Goods and Services Tax - GST Wed, 16 Jul 2025 08:19:24 +0530 https://www.taxtmi.com/article/detailed?id=14812