The Delhi High Court has issued notice on IndiGo’s plea seeking a refund of over Rs 900 crore paid as Integrated Goods and Services Tax on re-imported aircraft parts. The court noted that while the Customs Department’s challenge to an earlier ruling is pending before the Supreme Court, there is no stay on the High Court’s judgment. In the absence of a stay, the earlier decision continues to remain effective.
Delhi High Court Issues Notice
IndiGo’s refund claim follows a March 2025 Delhi High Court ruling that cancelled June 2021 customs notifications imposing IGST on re-imported repaired aircraft parts. The court ruled that such re-imports should be treated as services, not goods. The airline moved the High Court after customs officials rejected its refund request and asked it to seek reassessment of individual Bills of Entry.
