Hotel Did Not Pass GST Rate Cut, Profiteered ₹31.28 Lakh: GSTAT

DGAP Vs Hotel Babylon INN (GSTAT) The Goods and Services Tax Appellate Tribunal (GSTAT) has ruled that M/s Hotel Babylon Inn Pvt. Ltd. profiteered an amount of ₹31,28,631 by failing to pass on the benefit of a reduced Goods and Services Tax (GST) rate to its customers. The decision stems from a proceeding initiated under Section 171 of the Central Goods and Services Tax (CGST) Act, 2017, concerning the period between October 1, 2019, and June 30, 2020. Background of the Case The core of the dispute revolved around Notification No. 20/2019-Central Tax (Rate), dated September 30, 2019, which, ...