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of <h1>Section 32 of Delhi VAT Act: Commissioner Can Assess Tax for Late, Incomplete, or Incorrect Returns. Challenge via Section 74.</h1> Section 32 of the Delhi Value Added Tax Act, 2004, addresses the default assessment of tax payable. It empowers the Commissioner to assess or reassess the net tax due if a person fails to file returns by the prescribed date, submits incomplete or incorrect returns, or if the Commissioner is unsatisfied with the returns. The Commissioner can also assess tax if a person liable to pay tax fails to register. Upon assessment, the Commissioner must notify the person of any additional tax due, which becomes payable on the original due date. Disagreements with the assessment can be contested under Section 74 of the Act.
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