toll collection

Transfer of user fee collection rights
Case BriefsTribunals/Commissions/Regulatory Bodies

“Transfer of toll collection rights through competitive bidding for commercial consideration is manifestly a business activity and not an inalienable sovereign function. Sovereign functions are those which can only be performed by the State, such as defence, legislation, policing and administration of justice sovereign functions cannot be delegated.”

GST liability concessionaire principal contractor sub-contractor
Case BriefsHigh Courts

“Where construction of roads was undertaken and the toll was being collected as a reciprocal arrangement under the agreement, there was no tax exemption because the collection of toll was essentially the consideration being received and amounted to annuity and in case of any ambiguity, the same was to be interpreted in favor of the revenue/state and not in favor of the assessee.”

Know Your Vehicle discontinued
Legislation UpdatesNotifications

NHAI announced the discontinuation of KYV for FASTags, simplifying activation rules and easing highway travel for millions of commuters, effective 1-2-2026.

DND flyway toll-free
Case BriefsSupreme Court

“NOIDA (Levy of Infrastructure Fee) Regulations, 1998 came to be enacted only after the Concession Agreement had been executed and were seemingly designed to validate the actions already taken by NTBCL and NOIDA.”