JUDGMENT :

1. Heard Ms. Pooja Talwar, learned counsel for the petitioner, Mr. Manu Ghildyal, learned Standing Counsel for the revenue.

2. By means of the present petition, challenge has been raised to the ex-parte adjudication order dated 07.08.2021 passed by Deputy Commissioner, Commercial Tax, Sector-I, Shajahanpur (hereinafter referred to as the 'Deputy Commissioner), purportedly in exercise of powers vested under section 74 (9) of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the “Act”), for the tax period/Financial Year 2018-2019.

3. Solitary ground pressed in the present petition is -lack of inherent jurisdiction with the Deputy Commissioner to issue a notice, conduct proceedings and pass the impugned adjudication order under section 74 of the Act. In the first place, learned counsel for the petitioner submits, the Commissioner, State Tax (hereinafter referred to as the “Commissioner”) as defined under section 2 (24) of the Act, is vested with the jurisdiction over the entire State of Uttar Pradesh to exercise all powers and perform all or any functio