DG Anti Profiteering Vs LIC HFL Care Homes Ltd (GSTAT)
Date: March 22, 2026
Type: Anti-Profiteering
Subject Matter
Real Estate Builder Profiteered by Not Passing ITC Benefits to Homebuyers
Summary
The Tribunal has upheld the Directorate General of Anti-Profiteering (DGAP)'s finding that M/s LIC HFL Care Homes Ltd. profiteered by Rs. 2,31,93,107/-, including GST, by failing to pass on the benefit of Input Tax Credit (ITC) to homebuyers. This de…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. This is a proceeding under Section 171 of the Central Goods and Services Tax Act, 2017, hereinafter referred as the CGST Act for brevity. The simple question that arose in this case is as follows: – I. Whether the Respondent had profiteered an amount of Z2,07,08,131/-only by not passing the benefit of Input Tax Credit (ITC) to the homebuyers by way of co…