DG Anti Profiteering Vs LIC HFL Care Homes Ltd. (GSTAT)
The matter before the GST Appellate Tribunal (GSTAT) concerned a clarification application filed by the original complainant regarding an alleged calculation error in the final order dated 23.03.2026. The Tribunal considered the request under Section 113(3) of the CGST Act, 2017, which empowers it to rectify any error apparent on the face of the record within three months of the order.
Upon review, the Tribunal found that the issue raised by the complainant required clarification. It directed that an additional clarification be inserted in paragraph 24 of the final order, specifying that the per square foot benefit of ₹76.895 should include GST at 12%, resulting in a total benefit of ₹86.12 per square foot. It further clarified that the total benefit payable to flat buyers should be calculated by multiplying the total area purchased with the revised per square foot amount.
The Tribunal also clarified that this order would form part of the original final order dated 23.03.2026.
Additionally, the complainant raised a concern regarding the absence of Annexure-15 from the final order. The Tribunal noted that the document was treated as confidential by the DGAP and therefore was not made public. However, it directed that a copy of Annexure-15, along with the final order and the present clarification order, be communicated to the jurisdictional Chief Commissioner for compliance purposes.
