Section 84(3) in Daman and Diu Value Added Tax Regulation, 2005
(3)An application for the determination of a determinable question may not be made after -(a)the Commissioner has commenced the audit of the person pursuant to section 58; or(b)the Commissioner has made an assessment for the tax period in which the transaction that is the subject of the determinable question occurred.Explanation. - For the purposes of this sub-section, the Commissioner shall be deemed to have commenced the audit under section 58 when the Commissioner serves a notice to this effect.
