India’s main opposition party said Friday its bank accounts were frozen by the government’s tax agency earlier last week before being temporarily restored later in the day, ratcheting up tensions ahead of elections.

A spokesman for the Indian National Congress told reporters that the party’s access to its four accounts had been cut since Wednesday because of discrepancies in its tax returns. An hour after the briefing, the party said an appellate tribunal to the tax authority issued interim relief to the party, giving it access to its funds once again.

The income tax department follows due process to recover taxes and the freezing of funds is normal procedure after several rounds of engagement, according to a person familiar with the issue, who asked not to be identified in order to discuss the matter.

Opposition parties have accused Prime Minister Narendra Modi’s government of using the country’s federal law enforcement agencies to target them. The latest move comes just months before national elections, which is widely expected to bring Modi back to power for a third term.

"This strengthens the impression that the ruling party is trying to squeeze the opposition of resources whether in terms of leaders or in terms of finances,” said Arati Jerath, a New Delhi-based political analyst.

The Congress party alleged the first of its accounts were frozen Wednesday over discrepancies in its tax returns from 2018-19, and that the tax department is asking for 2.1 billion rupees ($25.3 million) in fines.

Vivek Tankha, a lawyer who appeared on behalf of the Congress party in the income tax appellate tribunal, said later Friday that there will be a "lien on the bank account and there is no restriction on the bank account and they can operate.” Another hearing on the interim application filed by Tankha is scheduled for Wednesday.

Loss of access to legitimate funds would likely make it impossible for the party to campaign for the upcoming national vote. The party’s senior leader, Rahul Gandhi, is currently on a nationwide march and traveling on foot and by bus from eastern to western India.

Numerous opposition leaders, including the chief minister of New Delhi, are currently being investigated by the federal anti-money laundering investigative agency, the Enforcement Directorate. Earlier this month, the agency arrested the chief minister of the eastern state of Jharkhand.

Nalin Kohli, national spokesman for the ruling Bharatiya Janata Party (BJP), said the Congress party should respond to the tax investigation rather than shifting blame.

The Congress party "does this because they have no political agenda to take on the leadership of Modi and his popularity and the good work done by his government,” he said.

Friday’s moves came a day after the country’s Supreme Court outlawed a plan introduced by the government that allowed anonymous donations to political parties. The BJP was the recipient of the vast majority of the funds raised under the electoral bonds plan.