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    <title>2026 (4) TMI 1452 - MADRAS HIGH COURT</title>
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    <description>Absence of a Document Identification Number in the appellate order was treated as a mandatory defect under binding circulars, vitiating the communication. The later circular relieving DIN requirements for email communications was held inapplicable to the impugned order dated 05.11.2024, and the alternative Unique Issue Number requirement was also not met. On that basis, the appellate order was set aside and the matter remanded to the appellate authority for fresh consideration after hearing the petitioner.</description>
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      <description>Absence of a Document Identification Number in the appellate order was treated as a mandatory defect under binding circulars, vitiating the communication. The later circular relieving DIN requirements for email communications was held inapplicable to the impugned order dated 05.11.2024, and the alternative Unique Issue Number requirement was also not met. On that basis, the appellate order was set aside and the matter remanded to the appellate authority for fresh consideration after hearing the petitioner.</description>
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