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of <h1>Tax Liability Resolved: Four-Installment Payment Plan Approved, Bank Account Freeze Conditional on Timely Compliance</h1> <h3>M/s. N.S. RATHINAM AND SONS PVT LTD Versus COMMISSIONER OF GST AND CENTRAL EXCISE, MADURAI AND OTHERS</h3> HC of Madras ordered tax liability to be paid in four installments, with first installment due within one week. Respondents required to unfreeze ... Freezing of petitioner's bank accounts - cancellation of GST registration - HELD THAT:- The petitioner is directed to pay the entire tax portion in four equal installments. As far as the interest portion is concerned, that will be considered after the payment of the tax liability - The petitioner is directed to pay the first installment within a period of one week from the date of receipt of a copy of this order. On such payment the respondents are directed to de-freeze the petitioner's bank account. Post the case on 01.09.2023. The High Court of Madras directed the petitioner to pay the tax liability in four installments and ordered the first installment to be paid within one week. The court also instructed the respondents to de-freeze the petitioner's bank account upon payment. The case was scheduled to be heard again on 01.09.2023, and the respondents were directed to file a counter affidavit.
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