Section 76(6) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(6)The Appellate Tribunal shall-(a)in the case of an assessment, confirm, reduce, or annul the assessment (including any penalty and interest imposed);(b)in the case of any other decision of the Commissioner, affirm or reject the decision; or(c)pass such other order for the determination of the issue as it thinks fit:Provided that the Appellate Tribunal shall give reasons in writing for its decision which shall include its findings on material questions of fact and the evidence or other material on which those findings were based.
