5412332026-09-085412332026-09-08ActionsTakenOrOrdersPassedDomain15412332026-09-08ActionsTakenOrOrdersPassedDomain1PersonsAgainstWhomActionsTakenOrOrdersPassedDomain15412332026-09-08SignatoriesDomain1iso4217:INRxbrli:pureLEMONTREELEMON TREE HOTELS LIMITED541233NOTLISTEDINE970X01018NewAction(s) taken or orders passed (sub-para 20)false2026-09-0817:24:002026-09-08Imposition of fine or penaltyStatutory AuthorityOffice of the Deputy Commissioner of Commercial Taxes (Audit), Bengaluru1SubsidaryBerggruen Hotels Private LimitedPre-show cause notice intimation in Form GST DRC-01AFORM GST DRC-01A issued by the Authority ascertaining Goods and Service Tax (GST), Interest and Penalty payable for FY 2022-23. GST – Rs. 2,94,01,042/- Interest – Rs. 2,31,26,135/- Penalty – Rs. 37,65,546/-2026-09-08M/s Berggruen Hotels Private Limited has been subject to tax demands for FY 2022-23 arising from certain GST compliance matters, including: (i) a mismatch between the turnover reported in GSTR-3B and GSTR-1, resulting in an alleged short declaration of taxable turnover; (ii) non-submission of purchase register and supporting invoices to substantiate the Input Tax Credit (ITC) claimed; (iii) non-submission of ageing and payment details in respect of outstanding trade payables, resulting in proposed reversal of ITC pertaining to amounts remaining unpaid beyond 180 days; (iv) non-substantiation of nil-rated/exempt turnover reported in GSTR-1, which was consequently treated as taxable turnover; and (v) non-substantiation of scrap sale income, resulting in an alleged non-discharge of the applicable GST liability.FY 2022-23There is no material impact on financial operation except to the extent of amount specified below: GST – Rs. 2,94,01,042/- Interest – Rs. 2,31,26,135/- Penalty – Rs. 37,65,546/- Berggruen Hotels Private Limited is evaluating the grounds raised in the intimation and intends to file its response/objections in Part B of Form GST DRC-01A within the prescribed timeline of September 21, 2026, and will take such further legal recourse as may be advised, in the event a Show Cause Notice or adjudication order is subsequently issued.M/s Berggruen Hotels Private Limited has been subject to tax demands for FY 2022-23 arising from certain GST compliance matters, including: (i) a mismatch between the turnover reported in GSTR-3B and GSTR-1, resulting in an alleged short declaration of taxable turnover; (ii) non-submission of purchase register and supporting invoices to substantiate the Input Tax Credit (ITC) claimed; (iii) non-submission of ageing and payment details in respect of outstanding trade payables, resulting in proposed reversal of ITC pertaining to amounts remaining unpaid beyond 180 days; (iv) non-substantiation of nil-rated/exempt turnover reported in GSTR-1, which was consequently treated as taxable turnover; and (v) non-substantiation of scrap sale income, resulting in an alleged non-discharge of the applicable GST liability.3765546Demand of GST, Interest and Penalty for FY 22-23 GST – Rs. 2,94,01,042/- Interest – Rs. 2,31,26,135/- Penalty – Rs. 37,65,546/-NABerggruen Hotels Private Limited is evaluating the grounds raised in the intimation and intends to file its response/objections in Part B of Form GST DRC-01A within the prescribed timeline of September 21, 2026, and will take such further legal recourse as may be advised, in the event a Show Cause Notice or adjudication order is subsequently issued.PAWAN KUMAR KUMAWATCOMPANY SECRETARY AND COMPLIANCE OFFICER2026-09-08New Delhi