JUDGMENT :

J.B. PARDIWALA, J.

1. RULE returnable forthwith. Mr. Vinay Vishen and Mr. Chintan Dave, the learned AGP waive service of notice of rule for and on behalf of the State respondents.

2. Since the issues raised in both the writ-applications are the same, those were heard analogously and are being disposed of by this common judgment and order.

3. For the sake of convenience, the Special Civil Application No.513 of 2020 is treated as the lead matter. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs :

“(a) To issue a writ of mandamus and/or any other writ, order or direction, directing to quash and set aside the Notification No.EST/1/Jurisdiction/B.2168 dated 05.07.2017 issued by the Commissioner of State Tax, Gujarat State at Annexure-A to the petition.

(b) Pending admission, final hearing and disposal of this petition, to stay implementation and operation of the Notification No.EST/1/Jurisdiction/B.2168 dated 05.07.2017 issued by the Commissioner of State Tax, Gujarat State at Annexure-A to the petition.

(c) Pending admission, final hearing and disposal of this petition to release the petitioner's son Pa