UNION OF INDIA vs PERAYAM SUBHASH .

The Supreme Court held that the High Court erred in dismissing Writ Appeal No. 934/2006 on the grounds of a 182-day delay in filing, as the issue of discriminatory service tax on education in parallel colleges in Kerala raised substantial questions of law. The Court emphasized the need for the High Court to consider the merits of the case rather than dismissing it on procedural grounds. Consequently, the Supreme Court set aside the impugned order and restored the writ appeal for consideration on its merits.