Section 97(4) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(4)If-(a)a person is liable to pay a penalty under sub-section (2) of section 94;(b)the tax deficiency arose because the person treated this Regulation as applying to the person in a particular way; and(c)the decision to adopt that treatment was made by the person relying on a determination given to the person by the Commissioner under section 84 or a ruling issued by the Commissioner under section 85,the amount of the penalty otherwise due, shall be reduced to nil.
