Gurugram, May 29 (PTI) The GST department has issued a tax demand of Rs 124.65 crore to struggling airline SpiceJet for non-filing of GST returns for the past several months, an official said on Friday.

Initiating action against the airline for failing to file GST returns on time, the GST department has issued a show-cause notice to cancel the company's GST registration, the official said.

According to the GST department, SpiceJet consistently committed irregularities in filing GST returns and submitted them late. Consequently, a provisional assessment was filed under Section 62 of the CGST and SGST Act, 2017. Based on this, a total tax demand of Rs 124.65 crore has been assessed for various periods.

According to the demand details released by the department, the demand has been fixed at Rs 44.44 crore for the month of November, Rs 43.79 crore for the month of December, Rs 12.19 crore for the month of January, Rs 12.10 crore for the month of February and Rs 12.12 crore for the month of March.

GST officials stated that a show-cause notice was issued on May 25, 2026, regarding the cancellation of the company's GST registration. Despite this, the company has yet to file its pending returns.

"If SpiceJet does not promptly file its pending returns and ensure compliance with its statutory obligations under the GST law, further action will be taken as per the rules", said an official.

Despite several attempts, officials of SpiceJet could not be contacted. PTI COR MR

GST return compliance triggers provisional assessment, tax demand and proposed registration cancellation for persistent filing defaults. GST authorities initiated action for persistent non-filing and delayed filing of GST returns, leading to a provisional assessment of tax liability under the CGST and SGST framework. The department issued a tax demand based on repeated irregularities in return compliance and also proposed cancellation of GST registration through a show-cause notice. The matter concerns return-filing obligations, provisional assessment, tax demand, and registration-cancellation proceedings under GST law.