Power to issue orders: central tax board may direct scheme administration but cannot mandate specific case outcomes.

The Central Board of Indirect Taxes and Customs may issue orders, instructions and directions for proper administration of the Sabka Vishwas Scheme and for collection of revenue, but may not require any designated authority to dispose of a particular case in a particular manner; it may issue general or special orders setting guidelines, principles and procedures for classes of cases and publish such orders in the prescribed manner if necessary in the public interest.

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