Section 76(8) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(8)The Appellate Tribunal shall not set aside an assessment and remit the matter to the Commissioner for a further assessment, unless it has first-(a)advised the aggrieved person of the proposed order;(b)offered the person the opportunity to adduce such further evidence before it as might assist the Appellate Tribunal to reach a final determination.
