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    <title>Statistical Analysis of 10 GSTAT orders passed during October 2026. Part three.</title>
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    <description>Taxpayer appeals in the reviewed GSTAT orders were reported as allowed, partly allowed or remanded across input tax credit, bill-to-ship-to, refund, ITC mismatch and detention matters. Two input tax credit matters were remanded for fresh de novo adjudication and verification. Departmental penalty appeals were dismissed at threshold where disputed penalties fell below the prescribed monetary limit and no recognised exception was established. A refund rejection based solely on limitation was set aside.</description>
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      <description>Taxpayer appeals in the reviewed GSTAT orders were reported as allowed, partly allowed or remanded across input tax credit, bill-to-ship-to, refund, ITC mismatch and detention matters. Two input tax credit matters were remanded for fresh de novo adjudication and verification. Departmental penalty appeals were dismissed at threshold where disputed penalties fell below the prescribed monetary limit and no recognised exception was established. A refund rejection based solely on limitation was set aside.</description>
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