Error Rectified Due to Calculation Discrepancy in GSTAT Anti-Profiteering Order

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 ...