Section 114(1) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(1)If any difficulty arises in giving effect to the provisions, the Government may, by general or special order published in the Official Gazette, make such provisions not inconsistent with the provisions as appear to it to be necessary or expedient for the removal of the difficulty:Provided that no such order shall be made after the expiration of two years from the date of commencement of this Regulation.
