JUDGMENT :

Ujjal Bhuyan, J.

1. Heard Mr. Batra, learned counsel for the petitioner and Mr. Pradeep S. Jetly, learned senior counsel along with Mr. Mishra, learned counsel for the respondents on the prayer for bail.

2. This petition under Article 226 of the Constitution of India challenges constitutional validity of section 132(1) (b) of the Central Goods and Services Tax Act, 2017 (briefly “the CGST Act” hereinafter) and seeks a declaration that the power under section 69 of the CGST Act can only be exercised upon determination of the liability. A further prayer has been made to restrain respondent No.4 from filing any criminal complaint against the petitioner for alleged violation of the provisions of the CGST Act which are compoundable offences. Additionally, petitioner seeks a direction to respondent Nos.2 and 3 to take a decision by passing a speaking order on the compounding applications dated 28.01.2021 filed by the petitioner and the two companies of which he is a director. An interim prayer has been made for enlarging the petitioner on bail since he is under judicial custody with effect from 21.01.2021.

3. Though facts lie within a very narrow compass, to have a proper perspec