Section 58(1) in The Delhi Value Added Tax Act, 2004
(1)The Commissioner may serve on any person in the prescribed manner a notice informing him that an audit of his business affairs shall be performed and where applicable, that an assessment already concluded under this Act may be reopened.Explanation : A notice may be served notwithstanding the fact that the person may already have been assessed under section 31, 32 or 33 of this Act.
