Section 79(1) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(1)No objection or appeal shall lie against-(a)a decision of the Commissioner to make an assessment of tax or penalty;(b)a notice requiring a person to furnish a return;(c)a notice issued under section 58 or section 59;(d)a decision of the Commissioner to notify any matter;(e)a notice asking a dealer to show cause why he should not be prosecuted for an offence under this Regulation;(f)a decision relating to the seizure or retention of books of account, registers and other documents;(g)a decision sanctioning a prosecution under this Regulation;(h)an interim decision made in the course of any proceedings;(i)a decision of the Commissioner touching on the internal administration of the Value Added Tax Authorities;(j)an assessment issued by the Commissioner to give effect to an order of the Appellate Tribunal or a court; or(k)a notice served on the person under sub-section (10) of section 84 referred to as "non-appealable orders".
