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2015 (3) TMI 1045 - HC - VAT and Sales TaxCondonation of delay - Revision application under section 58 of the U.P. Value Added Tax Act, 2008 - Held that:- It is noticeable that revision under section 58 lies to this Court in special cases involving question of law. The order under challenge should be an order made under sub-section (7) or sub-section (8) of section 57 other than an order under sub-section (4) of that section summarily disposing the appeal. - An order condoning delay in filing the appeal is not an order covered by sub-section (7) or sub-section (8) of section 57. For the said reason as well, no interference is warranted in exercise of revisional jurisdiction. - Decided against appellant.
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