(1.) Both the petitions involve identical questions of law and facts and they are decided by the common order. For the purpose of narration of facts, Special Civil Application No.9466 of 2022 is taken as a lead mater.
(2.) Petitioner is a Government Recognized Star Export House and is engaged in the business of manufacturing Chlorinated Paraffins and trading of OGL products like Oils, Petro Chemicals etc.
(3.) The prayers sought for in the present petition are as follow: