Section 84(3) in The Delhi Value Added Tax Act, 2004
(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 of this Act; or(b)the Commissioner has issued 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 of a person under section 58 of this Act when the Commissioner serves a notice to this effect.
