Section 58(1) in Daman and Diu Value Added Tax Regulation, 2005
(1)The Commissioner may, serve on any person in the prescribed manner, a notice informing him that an audit of the affairs of his business shall be conducted and in a case where an assessment had already been concluded under this Regulation, reassessment may be made or assessment already made may be confirmed.Explanation. - A notice may be served notwithstanding the fact that the person may already have been assessed under sections 31 or section 32 or section 33.
