Section 67(3) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(3)No orders, instructions or directions may be issued by the Commissioner to a person exercising the power to determine-(a)a particular objection made or to be made under section 74; or(b)a particular question made under section 84,so as to require the person to determine the objection or answer the question of a particular person in a particular manner.
