22.08.2023: Small GST taxpayers need to keep tabs on demand notices

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 

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