Pre-show cause notice consultation mandatory for high-value duty demands; consultation to be conducted by the issuing authority.
Pre-show cause notice consultation is mandatory where the proposed demand of duty or recovery of CENVAT Credit exceeds the revised monetary threshold for higher-level adjudication, excluding preventive or offence-related show cause notices. The consultation shall be carried out by the authority issuing the show cause notice even if adjudication will be by a different officer. The circular rescinds the earlier instruction on the subject and has overriding effect over conflicting circulars and instructions.

Extension of declaration filing period under Sabka Vishwas Scheme allows affected declarants additional time for filing and compliance.
The Order extends the last date for filing declarations under the Sabka Vishwas Scheme for eligible declarants in Jammu & Kashmir and Ladakh and prescribes sequenced deadlines for issuance of the statement, issuance of the estimate of amount payable, and payment of dues; filing and verification must follow Chapter V of the Finance (No.2) Act, 2019 and the rules made thereunder, and tax formations are to inform trade and industry and report implementation difficulties to the Board.

Jurisdiction in GST petitions: central commissionerates retain authority to continue proceedings and file appeals when taxpayers fall under state control.
Central GST commissionerates retain residual authority to continue defence and pursue remedial judicial measures in GST petitions before High Courts even when taxpayers are assigned to State jurisdiction. Coordination between Central and State GST officials is advised when filing appeals to avoid divergent positions. The Board has been processing appellate proposals, notably on TRAN-1, and has urged States/UTs to take protective steps against adverse High Court orders. Omitting the Union or revenue departments as respondents when central law is challenged raises Principles of Natural Justice concerns; an addendum to Master Instruction mandates obtaining CBIC policy comments and central-state coordination for effective defence.

Referral procedure requires prior vetting and signature by jurisdictional senior officers before technical or policy queries reach the Board.
Field formations must obtain vetting and the signature of the jurisdictional Principal Chief Commissioner/Chief Commissioner or Principal Director General/Director General before referring technical or legal matters to the Board; only specific policy questions in Writ Petitions should be referred for Board comments, not entire petitions. The instruction applies to Central Excise and Service Tax wings and requires use of Annexure A proforma setting out Issue in Brief, Policy Issue, Position in Law, prior instructions/rulings, Options, Points of Doubt, and Recommendation with signature.

Extension of counsel panel for indirect taxation maintains current standing counsels until a fresh panel is constituted.
The existing panel of Senior and Junior Standing Counsels for indirect taxation matters before High Courts and other fora is provisionally extended, with ministerial approval, for a short specified period pending constitution of a fresh panel; administrative units handling Central GST, Central Excise and Customs are notified to continue engagements under existing terms until the new panel is formed or the extension expires.

SVLDRS deadline modification: statutory filing and committee decision timelines adjusted to facilitate compliance under amended rules.
Amendment revises timelines under the SVLDRS framework by substituting specified calendar cut-offs for prior period references in three paragraphs of the Circular, thereby changing filing and Designated Committee decision deadlines and inviting notification of implementation difficulties to the Board.

National Calamity Contingent Duty not excused by basic excise exemption; revenue recovery and litigation urged.
The Supreme Court held that exemption of basic excise or customs duty does not automatically exempt distinct additional levies; in absence of a specific exemption notification, National Calamity Contingent Duty, education cess and secondary and higher education cess remain payable. Field formations are directed to recover unpaid duties, treat NCCD as part of value for GST computation where applicable, and to contest adverse orders by appropriate appeals or petitions in consultation with standing counsel.