HC denies to condone delay as Commissioner(A) had dismissed condonation plea as appeal was filed aft

CST & VAT: Where against order of Assessing Authority dated 26-3-2004, assessee filed appeal before First Appellate Authority late by 4 years and 7 months alongwith application seeking condonation of delay and First Appellate Authority rejected appeal as belated, there was no justification to condone delay