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<h1>CBIC Authorized to Guide Sabka Vishwas Scheme Administration; Directives Must Be Followed, But Not for Specific Case Resolutions.</h1> The Central Board of Indirect Taxes and Customs is empowered to issue orders, instructions, and directions for the effective administration of the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019. These directives are to be followed by all authorities and personnel involved in the Scheme's execution. However, such directives cannot dictate the resolution of specific cases. The Board may also issue general or special orders to guide the administration and revenue collection processes, which may be published if deemed necessary for public interest.