Small GST taxpayers need to keep tabs on demand notices

MUMBAI: The Supreme Court recently upheld the action of the Patna high court in dismissing a writ petition filed by a taxpayer against a GST assessment order. The order in the case of Vishwanath Traders has wide ramifications for SMEs, MSMEs, 'small business persons' and professionals, as many of them - owing to a time lapse in filing an appeal - approach the high courts direct…