ORDER : 1. Since the issue involved in both these writ petitions is common, the petitions are taken up together for disposal. 2. The petitioner/proprietor is a lady. According to the petitioner, she has been affected with very serious illness and her son alone is taking care of the business. In view of the same, the business activities could not been take care of by her. 3. As far as the first case is concerned, no doubt, he submitted tax returns. But, in the schedule, the claim has been wrongly mentioned and there is an error apparent on the face of the record. But he could not rectify the mistake due to her ill-health. In the second case, no notice has been issued and the same has been in violation of principles of natural justice as contemplated under the Act itself. In order to show bona fide of the petitioner firm, they are voluntarily ready to deposit 25% of the tax demanded by the respondent through the impugned order in both writ petitions. 4. The learned Counsel appearing for the respondent submits that ITC reversal is mandatory within a specified time. 5. On a careful consideration of the entire order, one thing is clear. First, what is stated in the annexure is wrong and it is to be rectified but it was not done because of ill-health of her mother. In the second case, no notice has been issued and it is in violation of principles of natural justice. 6. Hence, the orders passed by the respondent are set aside, and the matters are remitted back to the authority concerned and the authority shall give opportunity of hearing to the petitioner and thereafter, pass orders on merits and in accordance with law. Further, the petitioner show her bona fides the petitioner has agreed to deposit 25% of the tax amount on or before 30.03.2016. 7. With the above direction, these Writ Petition stands disposed of. No costs. Consequently, the connected Miscellaneous petitions are closed.