GST interim relief: tax to be paid in instalments, bank account de-frozen after first instalment, interest kept open.

In a GST writ challenge to assessment, penalty and interest, interim relief was granted to secure the admitted tax component while leaving the interest dispute for further hearing. The petitioner was directed to pay the tax portion in four equal instalments, and the bank account was to be de-frozen on payment of the first instalment. Consideration of the interest component was deferred, and the respondents were directed to file a counter affidavit.

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Issues: Whether, in a writ petition challenging assessment, penalty and interest under GST, interim directions could be issued for payment of the tax component in instalments and for de-freezing of the bank account.

Analysis: The petitioners stated that the quantified tax and interest were admitted to the extent indicated, while the respondents had frozen the bank account and cancelled the GST registration. The matter was considered to require elaborate hearing, and interim directions were issued to secure payment of the tax liability while keeping the interest component open for further consideration. The respondents were also directed to file a counter affidavit.

Conclusion: The petitioner was directed to pay the tax portion in four equal instalments, and on payment of the first instalment the respondents were directed to de-freeze the bank account. Consideration of the interest component was deferred.

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