New Delhi, Oct. 6 -- The Supreme Court on Monday agreed to examine a dispute between the customs department and InterGlobe Aviation Ltd., which operates India's largest airline IndiGo, over whether Integrated Goods and Services Tax (IGST) should be levied on the repair costs of goods re-imported into India after being sent abroad for maintenance.

A bench of Justices B.V. Nagarathna and R. Mahadevan issued a notice to IndiGo after hearing the custom department's plea.

The case reached the apex court after the customs department challenged a March ruling by the Delhi High Court that struck down as unconstitutional a portion of a 2021 customs notification requiring payment of IGST and cess on such re-imported goods.

Additional solicitor g...