#electronic service

The Punjab & Haryana High Court has ruled that service through WhatsApp and affixation at the last known address constitutes valid substituted service under Order V of the CPC when conventional methods are unavailing. This sets a binding precedent for execution proceedings across the state, empowering litigants to overcome evasion by judgment debtors in an era of digital communication.

ITAT Mumbai rules that personal hardship, even with electronic service of orders, constitutes 'sufficient cause' under Section 249 of the IT Act to condone a 155-day delay in filing appeals. The decision reinforces natural justice principles, ensuring taxpayers are not prejudiced by procedural delays beyond their control.

Uttarakhand High Court holds that WhatsApp service satisfies Rule 247-A of UP Zamindari Abolition Rules, affirming modern service methods in recovery proceedings.

Bombay High Court permits substituted service via email under Order V Rule 9A CPC when traditional methods fail, setting a precedent for digital service in civil litigation.