Interim relief of de-freezing the bank account after depositing the first installment of disputed tax The Hon’ble Madras High Court in M/s. N.S. Rathinam and Sons Pvt. Ltd. v. the Commissioner of CGST & CE [WP(MD) No.18576 of 2023 dated August 01, 2023]

held that pending final disposal of the case, the Petitioner must deposit the first installment of the GST as divided into four equal installments within one week of receipt of the order.

Further held that, the Respondent must de-freeze the bank account of the Petitioner after payment of the first installment of the GST.