This judgment deals with anti-profiteering computation in real estate, actual ITC availment, and compliance with the Reckitt Benckiser methodology.

Case Snapshot

• Case Name: LICHFL Care Homes Limited v. Director General of Anti-Profiteering, Central Board of Indirect Taxes and Customs & Ors.

• Citation / Neutral Citation: 2026:DHC:8382-DB

• High Court: High Court of Delhi

• Bench: Justice Anil Kshetarpal and Justice Shail Jain

• Date of Judgment: September 28, 2026

• Area of Law: GST anti-profiteering; Section 171 of the CGST Act; writ jurisdiction; GSTAT proceedings

Judgment Headline

Delhi HC Upholds Anti-Profiteering Computation Based on Actual ITC Availed

The Judgment in One Line

Delhi High Court dismiss

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