Section 75(2) in The Gujarat Value Added Tax Act, 2003
(2)Where an appeal lies under section 73 and no appeal has been filed, no proceedings in revision under this section shall be entertained upon application:Provided that the proceedings in revision may be entertained upon an application where the applicant satisfies the Commissioner that he had sufficient cause for not preferring an appeal against the order in respect of which an application for revision is made.
