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 directly for remedy against a demand notice.

Source: The Times of India 
https://timesofindia.indiatimes.com/business/india-business/small-gst-taxpayers-need-to-keep-tabs-on-demand-notices/articleshow/102883679.cms?from=mdr