IGST cannot be levied on reimported aircraft parts if IGST was already paid on repair services

A recent Delhi High Court judgment in the case of InterGlobe Aviation Ltd has held that IGST cannot be levied on reimported aircraft parts if IGST was already paid on repair services. The Court also quashed Notification No. 36/2021-Customs and Circular No. 16/2021, ruling them unconstitutional. This judgment prevents double taxation and limits retrospective tax impositions.