Section 74(11)(e) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(e)Save as provided in the foregoing sub-sections, and subject to such rules as may be prescribed, any assessment or re-assessment made or order passed under this Regulation or the rules made thereunder by any person appointed under section 66 may be reviewed by such person suo motu or upon an application made in that behalf.