https://www.taxtmi.com/article/detailed?id=15685 The Tribunal found the hotel liable for profiteering by failing to pass the October 1, 2019 GST rate reduction on accommodation services, upheld DGAP's average base-price comparison methodology to quantify profiteering at Rs. 31,28,631, rejected market-force and COVID-related pricing defences as unsupported, and required deposit of the amount into the Consumer Welfare Fund with 18% annual interest from collection until realisation plus a compliance report. en-us Thu, 01 Jan 2026 08:19:19 +0530 Thu, 01 Jan 2026 08:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15685 The Tribunal found the hotel liable for profiteering by failing to pass the October 1, 2019 GST rate reduction on accommodation services, upheld DGAP's average base-price comparison methodology to quantify profiteering at Rs. 31,28,631, rejected market-force and COVID-related pricing defences as unsupported, and required deposit of the amount into the Consumer Welfare Fund with 18% annual interest from collection until realisation plus a compliance report. Articles Goods and Services Tax - GST Thu, 01 Jan 2026 08:19:19 +0530 https://www.taxtmi.com/article/detailed?id=15685