M/S. Biotech Pest Control India Pvt. ... vs Superintendent Of Central Tax
2026 Latest Caselaw 770 Tel

Telangana High Court

M/S. Biotech Pest Control India Pvt. ... vs Superintendent Of Central Tax on 15 April, 2026

         IN THE HIGH COURT FOR THE STATE OF TELANGANA
                         AT HYDERABAD

     THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH
                              AND
             THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN

                WRIT PETITION No. 11164 of 2026

                          DATED : 15.04.2026
Between:

M/s. Biotech Pest Control India Pvt. Limited
                                                            ... Petitioner
                                     AND

Superintendent of Central Tax,
Central Excise and Service Tax,
Medchal GST Commissionerate, Secunderabad,
and three others
                                                          ... Respondents
ORDER:

Sri Makaradh Prasad, learned counsel appears for

Sri C. Anvesh Kiran, learned counsel for petitioner.

Sri Dominic Fernandes, learned Senior Standing

Counsel for Central Board of Indirect Taxes and Customs

(CBIC) appears for respondent Nos.1 to 3.

2. The instant Writ Petition is directed against

Order-In-Original dated 19.07.2024 passed by respondent

No.1 and consequential recovery proceedings initiated by

respondent No.2 under Section 79 of the Central Goods and 2 HCJ (AKrS, J) & GMM, J

Services Tax Act, 2017 (for short 'the Act') vide notice in

Form GST DRC - 13 dated 09.03.2026.

3. According to the petitioner, it has fully discharged the

tax liability arising out of Invoice No.150 dated 31.03.2019

and made voluntary payments totalling to Rs.1,87,544/- in

Form GST DRC - 03 under Section 73(5) of the Act.

Therefore, the petitioner has prayed for refund of the amount

of Rs.40,000/- paid as penalty under protest. Certain

documents in support thereof are annexed from pages 47 to 57.

4. In the aforesaid circumstances, upon hearing the learned

counsel for the parties, we are of the view that the petitioner

should approach the proper officer seeking rectification in the

impugned Order-In-Original dated 19.07.2024 and the notice

in Form GST DRC - 13 dated 09.03.2026 with all supporting

documents. In case the portal does not allow filing of

rectification application under Section 161 of the Act online,

respondent No.1 shall entertain such application manually

within a period of two (2) weeks and take a decision thereon

within two (2) weeks thereafter. Needless to say, if the 3 HCJ (AKrS, J) & GMM, J

petitioner is aggrieved by the order, it will be at liberty to

assail it in an appropriate proceeding in accordance with law.

Accordingly, the instant Writ Petition is disposed of.

There shall be no order as to costs.

Miscellaneous applications, if any pending, shall stand

closed.

____________________________ APARESH KUMAR SINGH, CJ

_____________________ G.M.MOHIUDDIN, J 15th APRIL, 2026.

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