Section 58(4) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(4)The Commissioner shall, after considering the return, the evidence furnished with the returns, if any, the evidence acquired in the course of the audit, if any, or any information otherwise available to him, either-(a)confirm the assessment under review; or(b)serve a notice of the assessment or re-assessment of the amount of tax, interest and penalty if any pursuant to sections 32 and 33.
