M/S. Biotech Pest Control INDIA PVT. Limited vs. Superintendent Of Central Tax - Telangana High Court, 15 April 2026

Cause title — parties, addresses and appearances

[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE FIFTEENTH DAY OF APRIL TWO THOUSAND AND TWENry SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 11164 OF 2026 Between: M/s. Biotech Pest Control lndia Pvt. Limited, Represented by its Director, Shri K. Sudhaker Naidu, S/o. Late Sri. K. Krishna Rao, aged about 75 years, Ri./o 2-28-20 ' Staff Road, Secunderabad - 500009. ...PETITIONER AND 1. Superintendent of Central Tax, Central Excise and Service Tax, GST Cantonment Range, Malkajgiri Division, Medchal GST Commissionerate, R/o. 3rd Floor, Aditya Towers, Old Bowenpally, Secunderabad 2. The Assistant Commissioner of Central Tax, Central Excise and Service Tax Malkajgiri Division, Medchal GST Commissionerate, Rlo. 8-2-7713 and 4, Aditya Towers, Sri Sai Enclave, Old Bowenpally, Secunderabad. 3. The Principal Commissioner of Central Tax, Central Excise and Service Tax, Medchal GST Commissionerate, Rl/o. 3rd Floor, Medchal GST Bhavan, 'l 'l-4- 649/8, Lakdikapul, Hyderabad - 500004. 4. Punjab and Sindh Bank, Represented by its Branch Manager, Rl/o. 1-7-323' lst Floor, Near Chenoy Trade Centre, Centre Park Lane, Secunderabad. . : ...RESPONDENTS Petition under Anide 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue an appropriate writ, order or direction, more particulady one in the nature of a writ of Mandamus. (a) To quash and set aside the Order-in-Original dated 19.07 2O24 and consequential recovery proceedings initiated by Respondent No. 2 under I i i I I I i I I I I I i I i t II I I I I i I I i ! I (b) (c) (d) l.A. NO:1 oF 2026 I.A. NO:2 OF 2026 Section 7g of the CGST Act, including the notices issued in Form GST DRC-'13 dated 09.03.2026 and direct the Respondents to consider the representation dated 09.02.2026 by duly giving personat notice to the petitioner herein and pass appropriate orders To direct the Respondents to immediatery rift the rien/attachment on the Petitioner's bank account to enabre the petitioner to resume its business operations and meet its MSME obligations To decrare that the tax riabirity arising out of rnvoice No. 150 dated 31.03.2019 stands fully discharged and concluded by virtue of the voluntary payments totalling Rs. 1 ,g7,544/_ made via Form GST DRC_03 under the scheme of Section 73(5) of the CGST Act To direct the Respondents to refund the payment of Rs. 40,0001 which was paid as penalty by the petitioner under protest. Petition under section 151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased above Memorandum and Affidavit, since the petitioner is u documenrs mentioned herewith, ir is humbty rr"r". ;::';"t"r::;1":ifi ff:: pleased to dispense with the requirement of production of original show cause Notice dated 01 05.2024, Originar order in originar dated 1g.07.20 24 and the Representation Letters dated og 02'2026 and the postar receipts submitted to the Respondents, as the case may be, fo(hwith. Petition under section 'r 5'r cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High cou,, may be preased to consequenry direct the Respondents to immediatery rift the rien on petitioner,s Bank Account in Respondent No 4 Bank praced under section 79 (1) (c) of the GGST Act, 2017, as the case may be, forthwith. l.A. NO: 3 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to consequently stay recovery proceedings under Section 79 (1) (c) of the CGST Act,2017 issued to Respondent No. 4 in FORM GST DRC-13 by the Respondent No. 1 or any other recovery proceedings, till the disposal of the present writ petition. Counsel for the Petitioner: SRI MAKARADH PRASAD FOR SRI CHUNAP ANVESH KIRAN Counsel for the Respondent Nos.1 TO 3: SRI DOMINIC FERNANDES, SENIOR STANDING COUNSEL FOR CBIC Counsel for the Respondent No.4: -

The Court made the following: ORDER

IN TIIE IIIGH COTJR'T FOR THE STATE OF TELANGANA AT H}DERABAD ]'IIE IION'BLE THI] CIIIEF JUSTTCE SRI APARESII KUMAR SINGII ANI) THE ItON'BLE SRI JUSTICE G.M.MOIIIUDDTN WRII- PETITION No. 11164 of 2026 DATED :15.04.2026 Betl cen: NI/s. Biotech Pest Control India Pvt. Limited ... Pctitioncr AND Superintendcnt of Central 'I'ax, Central Excisc and Scrvice Tax, Medchal CST Commissioncrate, Secunderabad, and three othcrs ... Respondenls ORDER: Sri Makaradh Prasad, learned counsel appears for Sri C. Anvesh Kiran, learned counsel [or petitioner. Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears firr respondent Nos.1 to 3. 2. The instant Writ Petition is directed against Order-In-Original dated 19.07.2024 passed by respondent No.l and consequential recovery proceedings initiated by respondent No.2 undcr Section 79 of the Central Goods and \ 2 HCJ (rXrS, J) & CltIM, J W P No I1164 of2026 Ser-vices Tax Ac| 2017 (for short 'the Act') vide notice in Form GST DRC - 13 dated}9.03.2026. 3. According to the petitioner, it has fully discharged the tax liability arising out of Invoice No.l50 dated 31.03.2019 and made voluntary payments totalling to Rs.1,87,544l- in Form GST DRC - 03 under Section 73(5) of the Act Therefore, the petitioner has prayed lor refund of the amount of Rs.40,000/- paid AS penalty under protest. Certain documents in support thereofare 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-ln-Original dated 19.07.2024 and the notice in Form GST DRC - 13 dated 09.03.2026 with atl supporting documents. In case the portal does not altow filing of rectification application under Section 161 of the Act online, respondent No.l 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 IICJ (AKrS, J)& Gr"(l\,i, J W P No.I L 16+ of 2026 petitioncr is aggrieved by the order, it rvill be at liberty to assail it in an appropriate proceeding in accordancc with law. Accordingly, the insranr Writ petition is disposed of Therc shall be no order as to costs Miscellaneous applications, if any pending, shall stand closed 3 . T.SREENTVASA REDDY ASSISTANT REGISTRAR ///I ,,-' \_-,,. SECTION OFFICER To 1. Srp"rintendent of Central Tax' Central Excise and Service Tax' GST cantonment n,ng", "il"i'k]jgi'i oi'ition' Medchal GST Commissionerate' R/o' il il""t Aditya iowers, oiJ Bowenpally' -Secunderabad

The Assistant co|.nlTl]'iio-n* "t C"nttui Tax' Central Excise and Service Tax Malkajgiri Division, V"O"n'iCSf Commissionerale' Rto' 8-2-7713 and 4' Aditya i.;;;, Sri Sai Enclave, old Bowenpally'€ecunderabad'

The principat con,}mi.'so-no ot- c"iitrrl rax, central Excise and service Tax, Medchal CSf commiJstn"t't"' Fl/o 3rd Floor' Medchal GST Bhavan' 11-4- O+914, Lut Olt upul, Hyderabad - 500004'

Punlab and Sindh B:;i, li;;t";;n-* o'ltt,Branch Manaser' R/o 1-7-323' lst Floor, Near Cnenoy i'ajt Centre' Centre Park Lane' Secunderabad' s o"" cC to snr cgutrrAp ANVESH KIRAN' Advo-cate toPUCl 6. one cc to SRI ooviiuri'rinr'rnr'roes, sENloR siRruOtt'tc couNSEL FoR 7 PSK. TKS CBIC IOPUC] Two CD CoPies \qr

HIGH COURT DATED: 1510412026 ORDER WP.No.11164 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS '/.4 \ . _:-:=^ - ci. $i: s;;qi;:.o^ 'oi\ y'! (i\ * *Cd (.- <s+ (). oz uw zw i:, * TCHEO