Review petition decision: government will not seek review after Supreme Court order, advising departmental follow-up.
The Board has communicated that it will not file a Review Petition following the Supreme Court's order in the referenced civil appeal, and has informed the Commissioner of the CGST commissionerate for information and any consequent action.

Additional basic excise duty on unblended petrol requires refinery bonds, monthly differential payments and quarterly reconciliations.
Manufacturers/refineries clearing motor spirit as intended for retail sale after blending shall pay central excise at the blended rate at refinery stage, furnish a running bond for the differential duty to the jurisdictional Commissioner, and undertake to pay differential duty with interest. Differential duty on quantities sold unblended from depots must be paid by the sixth of the following month based on actual depot clearances, with a statutory auditor-certified quarterly reconciliation submitted by the tenth of the month for the preceding quarter; short payments are payable with interest and electronic depot records must be maintained for inspection.

Pre-deposit requirement: use the CBIC-GST Integrated portal for Central Excise and Service Tax pre-deposits, not DRC-03.
Pre-deposit payments for appeals under the Central Excise Act and the Finance Act cannot be made via Form GST DRC-03 on the common GST portal; DRC-03 is not a prescribed method for such pre-deposits. The Board directs use of the CBIC-GST Integrated portal for all pre-deposits under the Central Excise Act and the Finance Act, and notes that CGST transitional provisions do not convert pre-deposits into arrears permitting DRC-03 payment.

Interest waiver eligibility under SVLDRS affirmed for taxpayers who filed qualifying returns and paid tax before applying, including SCN demands.
Taxpayers who filed ST-3 on or before the prescribed cut-off and paid tax dues in full before filing under the Sabka Vishwas Scheme, 2019 are eligible for waiver of interest; this includes cases where interest was later demanded by a show-cause notice or an order-in-original, the payment prior to application preserving entitlement to interest relief.

Litigation monitoring fortnight to review decade old indirect tax cases, secure counsel appointments and ensure filing of affidavits.
Directive instituting a two-week HC Litigation Monitoring Fortnight requiring Commissionerates to review decade old indirect tax High Court cases, re appoint counsel where panels have lapsed, ensure filing of necessary counter affidavits, have senior officers personally oversee defence, consider withdrawal of ripe matters, and submit a consolidated report in the prescribed proforma to the Board within the stated deadline; similar exercise is requested across other Zones and directorates with a separate reporting timeline.

Excisability of waste and by products confirmed non excisable; circular withdrawn and CENVAT reversal held inapplicable for factory clearances.
The Board rescinds Circular No. 1027/15/2016 CX (25.04.2016) that required reversal of input and input service credit for factory cleared residues, noting the Apex Court's view that bagasse and similar residues are non-excisable and hence the CENVAT Credit Rules do not apply; pending cases should be adjudicated in light of that law and implementation difficulties may be reported to the Board.

Sabka Vishwas Scheme co-noticee declarations can be manually processed for issuance of Form SVLDRS-4 when main noticee dues are paid.
Where co-noticee declarations remain pending at Form SVLDRS-2 because system functionality to proceed to Form SVLDRS-4 is lacking, designated committees may issue the Form SVLDRS-4 (Discharge Certificate) manually for ARNs that fulfil all statutory eligibility conditions, provided the main noticee has paid dues; such manually processed cases must be reported to the Office of the Principal DG (Systems).

Operational creditor claim filing: centralized CBIC nodal mechanism ensures timely claims and monitoring under the IBC.
The SOP centralizes receipt and dissemination of IBBI public-announcement information through a CBIC Nodal Officer (ADG, DGPM) to ensure timely filing of operational creditor claims under the IBC. It requires official email dissemination, a dedicated WhatsApp group for zone nodal contacts, routine monitoring of the IBBI website, liaison with Resolution Professionals on resolution plans and NCLT orders, confirmation of claim filings by field formations to the Nodal Officer, and monthly reporting in a prescribed proforma for consolidation and review.

SLP and Civil Appeal proposals must be sent through LIMBS/e-office; physical filing permitted until system stabilizes.
All administrative units must transition processing and transmission of SLP/CA proposals to the LIMBS Portal integrated with e-office for electronic submission; physical submission may continue until the system stabilizes. Field formations must feed Case Number Records (CNRs) for High Court matters to enable automatic status updates from e-courts, ensure only the SLP/Civil Appeal proposal (not the Commissionerate file) is forwarded to the Board, and use prescribed e-office recipients and NIC support for technical assistance.

Retail sale price based assessment confirms excise and NCCD computed after abatement; GST payable on transaction value including duties.
Valuation for basic excise duty and NCCD uses a retail sale price based assessment with a 55% abatement as the prescribed measure for computing those duties; the abated value is not the manufacturer's prescribed sale price. GST and Compensation Cess are payable on transaction value, which includes basic excise duty and NCCD. Manufacturers may adjust retail price to account for duty increases. A statutory saving for tariff references preserves the validity of existing notifications referring to the repealed tariff Act.

Arrears recovery: mandatory Tax Recovery Cells and time-bound enforcement, attachment and write-off procedures to secure overdue indirect taxes.
The Circular prescribes a consolidated framework for management of confirmed indirect tax and customs arrears, classifying arrears by litigation status and recoverability, mandating a dedicated Tax Recovery Cell in each Commissionerate, and detailing recovery remedies including appropriation of monies, attachment and sale of goods and property, garnishee proceedings, enforcement of bank guarantees, and recovery from successors. It requires proactive tracing of defaulters using departmental records, financial and registry databases, engagement with insolvency and recovery fora (IRP/NCLT/DRT/Official Liquidator), and imposes time-bound recovery actions and prescribed write-off procedures via committees and delegated authorities.