https://www.taxtmi.com/caselaws?id=394005 The petitioner's GST liability in Delhi is Rs. 11.5 crores and Rs. 59.24 crores PAN India. Despite freezing accounts, the petitioner made payments towards tax liabilities. To unfreeze accounts, the petitioner must deposit Rs. 5.5 crores within two days and settle remaining liabilities within 120 working days. Non-compliance triggers consequences under the CGST Act. No coercive action if terms met, with an undertaking required. The court aims to balance interests, ensuring compliance and protecting the petitioner from coercive measures within the specified period. en-us Mon, 16 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394005 The petitioner's GST liability in Delhi is Rs. 11.5 crores and Rs. 59.24 crores PAN India. Despite freezing accounts, the petitioner made payments towards tax liabilities. To unfreeze accounts, the petitioner must deposit Rs. 5.5 crores within two days and settle remaining liabilities within 120 working days. Non-compliance triggers consequences under the CGST Act. No coercive action if terms met, with an undertaking required. The court aims to balance interests, ensuring compliance and protecting the petitioner from coercive measures within the specified period. Case-Laws GST Mon, 16 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394005