Section 74(1) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(1)Any person who is dissatisfied with-(a)an assessment made under this Regulation (including an assessment under section 33); or(b)any other order or decision made under this Regulation, may make an objection against such assessment, or order or decision, as the case may be, to the Commissioner:Provided that no objection may be made against a non-appealable order as defined in section 79:Provided further that no objection against an assessment shall be entertained unless the amount of tax, interest or penalty assessed that is not in dispute has been paid failing which the objection shall be deemed to have not been filed:Provided also that the Commissioner may, after giving to the dealer an opportunity of being heard, may direct the dealer to deposit an amount deemed reasonable, out of the amount under dispute, before such objection is entertained:Provided also that only one objection may be made by the person against any assessment, decision or order:Provided also that in the case of an objection to an amended assessment, order, or decision, an objection may be made only to the portion amended:Provided also that no objection shall be made to the Commissioner against an order made under section 84 or section 85 if the Commissioner has not delegated his power under the said sections to other Value Added Tax Authorities.
