Tribunal rightly directed Commissioner to accept assessee's request for composition of offence: HC

CST & VAT : Delhi VAT - Where Commissioner had rejected assessee's application made under section 54 for composition of offence punishable under section 50(1)(a) and (j) on plea that adequate composition amount had not been offered and Tribunal had allowed assessee's request for composition on modified terms and remitted matter to Commissioner issuing directions that he may consider for composition of offence, Commissioner was bound by said mandate