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    <title>2026 (3) TMI 290 - CALCUTTA HIGH COURT</title>
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    <description>Challenge concerned adequacy of reasons in an adjudication order for failure to consider documents and the legal effect on debited electronic cash/credit ledgers. The remedy requires the adjudicating authority to take into account the factual material and annexures relied on by respondents, afford an opportunity of hearing, and pass a reasoned speaking order within a prescribed timeframe; the matter was remitted for fresh adjudication on those grounds. The question of refund of amounts debited from electronic ledgers is deferred for consideration subject to the finality of the renewed adjudication.</description>
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