Union Of India & Ors vs Perayam Subhash & Ors

The Supreme Court held that the High Court erred in dismissing writ appeal 934/2006 on the grounds of a 182-day delay regarding the levy of service tax on education in parallel colleges in Kerala, which was found to be discriminatory. The Court emphasized the importance of the legal question at hand and determined that the delay should have been condoned. Consequently, the Court set aside the impugned order and restored the writ appeal for consideration on merits.