Can we use JATAG pins as a GPIO

Hello,

I want to use a debug peripheral pins as a GPIO.

I have a PE-HMI1 v2 board and I tried to use a pin all four pins as a GPIO but only two pins are working as a GPIO (P108 and P300).

Another two pins are not working as a GPIO(P109 and P110). 

My question is If two pins of JTAG are working as a GPIO then why pins P109  and P110 are not working as a GPIO.

I disabled the debug pins in pin configuration.

e2 studio -  5.4

ssp         - 1.1.3

Thank you.