Biotech Pest Control India Pvt. Limited Vs Superintendent of Central Tax (Telangana High Court)
Telangana High Court Directs Suo-Moto Rectification Under Section 161 for GST Payment Discrepancies- Tax already paid yet DRC-13 issued- WP 11164/2026 disposed on 15.04.2026
In a recent ruling that provides significant procedural clarity for taxpayers, the High Court for the State of Telangana has emphasized the use of rectification applications to resolve disputes involving voluntary tax payments and recovery notices.
Case Background: M/s. Biotech Pest Control India Pvt. Limited vs. Superintendent of Central Tax
The petitioner, M/s. Biotech Pest Control India Pvt. Limited, approached the High Court challenging an Order-in-Original dated July 19, 2024, and subsequent recovery proceedings initiated via Form GST DRC-13 on March 9, 2026.
The core of the dispute rested on the petitioner’s claim that they had already fully discharged their tax liability regarding a specific invoice from March 2019. The petitioner maintained they had made voluntary payments totaling Rs. 1,87,544/- using Form GST DRC-03 under Section 73(5) of the CGST Act. Despite this, recovery actions were initiated, leading the petitioner to pay a penalty of Rs. 40,000/- under protest and seek a refund.
Key Judicial Observations
The Bench, comprising Chief Justice Sri Aparesh Kumar Singh and Justice G.M. Mohiuddin, evaluated the supporting documents provided by the petitioner. Rather than quashing the order outright, the Court focused on the statutory remedy available for correcting apparent errors.
