Section 84(8) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(8)If any such question arises from any order already passed under this Regulation or under the Port Blair Municipal Octroi Tax Bye-Laws as then in force in Andaman and Nicobar Islands, no such question shall be entertained for determination under this section but such question may be raised in an objection or appeal against such order.
