Where in spite of petitioner-assessee replying to show cause notice, order imposing GST on basis of total trade payable of petitioner-assessee came to be issued, therefore, impugned order was liable to be quashed and matter was remanded for reconsideration by assessing authority – DSV Air and Sea (P.) Ltd. v. State of Tamil Nadu – [2024] 161 taxmann.com 152 (Madras)