GSTAT Holds Power to Rectify Final Orders to Correct Computation

GSTAT Holds Power to Rectify Final Orders to Correct Computation Errors Apparent on Record

Issue

Whether the Goods and Services Tax Appellate Tribunal (GSTAT) can invoke its statutory rectification powers to amend a final order and correct a calculation mistake regarding anti-profiteering benefits when the mathematical error is apparent on the face of the record.

Facts

The Goods and Services Tax Appellate Tribunal pronounced a final order on March 23, 2026, regarding an anti-profiteering appeal.
The dispute concerned the calculation and passing on of a per-square-foot tax benefit to flat owners by a real estate developer.
In the final order, the Tribunal recorded the per-square-foot benefit amount as ₹76.895.
On March 25, 2026, the original complainant sent an email pointing out a calculation error in that figure and requesting a formal clarification.
The rectification was sought before the GSTAT under its statutory powers to correct mistakes and errors apparent on the face of the record.

Decision

The Tribunal held that its statutory powers explicitly permit it to amend and rectify any final order to correct errors that are clearly apparent on the face of the record.
It was noted that the complainant’s calculation challenge was correct and that the computation of the anti-profiteering benefit required explicit clarification.
The Tribunal directed that paragraph 24 of the original order be amended to insert the words “plus GST @ 12% totalling Rs. 86.12 per sq.ft.” right after the expression “Rs. 76.895 only” and before “plus an interest”.
It was clarified that the final benefit for individual flat owners must be computed by multiplying their total purchased area by the corrected per-square-foot rate of ₹86.12 (₹76.895 principal plus 12% GST).
The Tribunal ordered that this rectification will legally form an integral part of the original final order dated March 23, 2026.

Key Takeaways

Scope of Rectification Powers: The GSTAT is fully empowered to amend its own final decisions to fix mathematical, clerical, or typographical errors without the taxpayer needing to file a full appeal before a higher court.
Inclusion of Tax in Profiteering Math: When computing anti-profiteering benefits in real estate, the base benefit amount must correctly factor in the corresponding GST rate to reflect the true financial relief owed to consumer buyers.
Integration of Amendments: A rectification order does not replace the original judgment; it legally merges into the parent order, meaning the compliance timelines and execution parameters date back to the original date of pronouncement.

GOODS AND SERVICE TAX APPELLATE AUTHORITY , NEW DELHI BENCH

DG Anti Profiteering, Director General of Anti Profiteering, DGAP

LIC HFL Care Homes Ltd.^*

Justice (Retd.) Dr. Sanjaya Kumar Mishra, President
and A. Venu Prasad, Technical Member

NAPA/112/PB/2025

APRIL 2, 2026

1. The matter is taken up in hybrid mode.

2. Shri Suneel Kumar, learned Additional Assistant Director, authorized representative assisted by Shri Ravi Passi, Inspector appeared on behalf of the DGAP.

3. Shri Pranay Sahay, learned Advocate appeared virtually on behalf of the Respondent.

4. Shri Niranjan Swain, original complainant also appeared virtually before the Tribunal.

5. We have already pronounced the final order on dated 23.3.2026. Thereafter, a motion was made by the original complainant through e-mail dated 25.3.2026, wherein he has submitted that some calculation error has crept into the order which requires clarification. In this connection, we take note of the Sub Section (3) of Section 113 of the Central Goods and Services Tax Act, 2017 which provides for the Appellate Tribunal’s power to amend any order passed by it. The relevant provision is quoted below: –

6. Section 113, Order of Appellate Tribunal: –

(1) xxx

(2) xxx

(3) “The Appellate Tribunal may amend any order passed by it under subsection (1) so as to rectify any error apparent on the face of the record, if such error is noticed by it on its own accord, or is brought to it notice by the Commissioner or the Commissioner of State tax or the Commissioner of the Union territory tax or the other party to the appeal within a period of three months from the date of the order:

PROVIDED that no amendment which has the effect of enhancing an assessment or reducing a refund or input tax credit or otherwise increasing the liability of the other party, shall be made under sub-section, unless the party has been given an opportunity of being heard.”

7. Thus, it is clear from the aforesaid provision that the Tribunal has powers to amend and rectify any error apparent on the face of the record. We are of the opinion that the error which has been pointed by Sh. Niranjan Swain, original complainant himself actually needs to be clarified. Hence, we further direct that in paragraph 24 of the Final order, in the sub paragraph beginning with words “Thus it is clear that.” in the last but one line the following be added:

“plus GST @ 12%, i.e. totalling Rs. 86.12, per sq. ft. which is sum arrived at per sq. ft. benefit”

8. In between the expression “.Rs. 76.895/- only” and the expression “plus an interest…”.

9. It is further clarified that amount which is to be passed to the flat owners is to be calculated by multiplying the total area purchased by the flat owner in the project with per sq.ft. benefit i.e. 76.895 plus GST @ 12% viz. which becomes Rs. 86.12/-only.

10. It is further clarified that this order shall be part of the order final order passed 23.03.2026.

11. Another grievance of the original complainant is that the copy of Annexure-15 has not been annexed to the final order. Since, the DGAP states that it is a confidential document and it should not be made public, therefore, it has not been made public. In order to comply the order a copy of Annexure 15, along with a copy of the final order and this order be communicated to the Jurisdictional Chief Commissioner.