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GST Department Issues Rs 124.65 Crore Demand to SpiceJet Over Missed GST Returns

A provisional assessment under Section 62 produced the demand, with a show-cause notice proposing cancellation of the airline's GST registration.

Overview

  • The GST department has fixed a provisional tax demand of Rs 124.65 crore for SpiceJet covering multiple months, with the largest amounts flagged for November and December.
  • The demand is based on a provisional assessment under Section 62 of the CGST and SGST Acts, a process authorities use when taxpayers fail to file returns or cooperate with filings.
  • Officials have also issued a show-cause notice seeking cancellation of SpiceJet's GST registration, a step that would limit the airline's ability to make taxable supplies and claim input credits.
  • The department says SpiceJet repeatedly filed returns late and showed irregularities in its filings, and it warned that further action will follow if the company does not comply.
  • Reporters were unable to reach SpiceJet for comment, and the move increases regulatory and financial pressure on the already stressed carrier while authorities consider next steps.