Section 74(5) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(5)The Commissioner shall conduct its proceedings by an examination of the assessment, or order or decision, as the case may be, the objection and any other document or information as may be relevant:Provided that where the person aggrieved, requests a hearing in person, the person shall be afforded an opportunity to be heard in person.
