India’s main opposition party, Congress, has received a tax notice from the country’s tax department, demanding an additional payment of 18.2 billion rupees ($218 million). Congress has referred to the demand as ‘tax terrorism’ and plans to fight it in court. The tax dispute comes just weeks before the national parliamentary elections, where Prime Minister Narendra Modi is expected to secure a record-equalling third term. Congress treasurer Ajay Maken has expressed concern that by the time they receive relief from the court, the elections will be over. The case is expected to be heard by the Supreme Court on Monday.

A spokesperson for the tax department did not immediately respond to a request for comment. The tax department has previously stated that it cannot comment on individual tax notices as they are confidential. According to a source familiar with the tax dispute, Congress’ income tax assessments were reopened for seven years following searches in April 2019. These proceedings were due to get time-barred on March 31 this year under tax laws.

Congress, which has been ruled by the Gandhi-Nehru family, was once India’s most dominant political party. It has accused Prime Minister Narendra Modi of trying to financially cripple it ahead of the elections through the tax department. In the past, the party’s bank accounts have been frozen pending a tax case, which dates back to 2018-19 and involves 1.35 billion rupees. Congress’ bid to contest this in court was dismissed.

Prime Minister Narendra Modi’s party, Bharatiya Janata Party (BJP), has stated that the tax case is not politically motivated. However, Congress treasurer Ajay Maken has expressed concern about how much money the party will be left with to contest the elections after these tax demands. Congress has ruled India for 54 of its 76 years since independence but has struggled to win over voters since Modi came to power in 2014.