I don't know Goa so can't compare. But to me the Thailand is the land of beach huts. But I wouldn't know what type of quality / price you are looking for. December is perfect weather wise for most of Thailand.

A thread below mentioned Ko Mak which i'd never heard of. A quick look on Trip Advisor reveals lots of simple, basic beach huts. Is this the type of thing you mean? http://www.tripadvisor.co.uk/Hotels-g952017-Koh_Mak-Hotels.html

If so, there are islands like this throughout Thailand.