Well MKU mukuts can be fitted with a NVG shroud and clamp , so there is not much to think about it . And I think according to the role Garud performs, and its power extent , ACHs are a decent choice . As I cant remember them having done many high intensity ops compared to Para or Marcos ,
It's not about Instagram special forces taking modernisation seriously
Their kit is only "decent"
But Instagram special forces has actually standardised the kit across more widely
so high cuts are an unneeded purchase
They'll have high cuts very soon, how else they gonna mount the NVGs in the tender, every Special forces unit has moved on to high cuts, even for jumps Garuds use those thick bump helmets when others are using High cut bump helmets, not to mention you cannot attach any NODs on current Garud helmets like
@ManhattanProject pointed out, so it is only logical for them to go for High cuts/full cuts with side rails and integrated NVG mounts