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    <title>Assessee permitted to make changes in Form GSTR-3B for the months of July, 2017 and March, 2018</title>
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    <description>The court allowed the petitioner to correct bona fide misclassification of input tax credit in Form GSTR-3B for July 2017 and March 2018, holding that permitting online amendments would not prejudice the revenue or upset the GST credit chain. The impugned show cause notice under Section 73 was set aside and the tax authority was directed to reopen the portal for a limited period to enable the petitioner to make the necessary corrections.</description>
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      <description>The court allowed the petitioner to correct bona fide misclassification of input tax credit in Form GSTR-3B for July 2017 and March 2018, holding that permitting online amendments would not prejudice the revenue or upset the GST credit chain. The impugned show cause notice under Section 73 was set aside and the tax authority was directed to reopen the portal for a limited period to enable the petitioner to make the necessary corrections.</description>
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