JUDGMENT :

J.B. Pardiwala, J.

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

2. For the sake of convenience, the Special Civil Application No.12847 of 2019 is treated as the lead matter.

3. By this writ-application under Article 226 of the Constitution of India, the writ-applicant through its power of attorney has prayed for the following relief’s:

13[A] Be pleased to issue writ of mandamus or any other appropriate writ, order or direction in the nature of mandamus holding and declaring that the Compounding Fees (CF) is also liable to be refunded with 9% interest.

[B] By an appropriate writ, order or direction, be pleased to hold and declare that the order dated 16.01.2019 is illegal and void and be further pleased to quash and set aside the same.

[C] Pending admission, hearing and/or final disposal of this petition, be pleased to stay the execution, operation and implementation of orders dated 16.01.2019 and be further pleased to direct the respondents more particularly respondent No.2 herein to work out on all the pending applications of the petitioners for refund