Section 58(4) in The Delhi Value Added Tax Act, 2004
(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 of this Act.
