JUDGMENT :

BHARGAV D. KARIA, J.

1. Heard learned advocate Mr. Uchit Sheth, learned Assistant Government Pleader Mr. Raj Tanna and Ms. Shrunjal Shah for the respondent-State.

2. By these petitions under Article 226 of the Constitution of India, the petitioner has challenged the order rejecting the benefit of Amnesty Scheme under the Vera Samadhan Yojna, 2019 [for short ‘the Amnesty Scheme’] and further prayed for directions to the respondents to grant waiver of the penalty under the Amnesty Scheme on the basis of payment of tax and interest prior to passing of the assessment order. The petitioner has further prayed for refund of the amount paid by the petitioner towards penalty pursuant to the directions by the respondents along with statutory interest on such refund. The petitioner has also prayed for quashing and setting aside the attachment order on the bank accounts of the petitioner. The petitioner, in the alternative, has prayed for restoration of the second appeal filed by the petitioner on merits if it is held that the petitioner is not entitled to the benefit of the Amnesty Scheme as the petitioner has challenged the order of penalty in the second appeal before the Gujarat Val