Full Judgment Text
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CASE NO.:
Appeal (civil) 1246-1247 of 2008
PETITIONER:
UNION OF INDIA & ORS.
RESPONDENT:
PERAYAM SUBHASH & ORS.
DATE OF JUDGMENT: 11/02/2008
BENCH:
S.H. KAPADIA & B. SUDERSHAN REDDY
JUDGMENT:
JUDGMENT
O R D E R
(Arising out of SLP(C)Nos. 17489-90/2007
Leave granted.
In our view substantial question of law arose for determination before the
High Court with regard to levy of service tax on education being imparted
in parallel colleges in Kerala alone and not in all colleges. The learned
single Judge has found this practice to be discriminatory. Aggrieved by
the decision the matter was carried in appeal by way of writ appeal
934/2006 which has been dismissed on the ground of delay of 182 days.
Looking to the importance of the above question we are of the view that
the High court ought to have condoned the delay of 182 days.
In the circumstances we set aside the impugned order and we restore
the writ appeal No.934/2006 on the file of the Division Bench of the Kerala
High Court. The matter may be disposed of on merits in accordance with
law.
The appeals are allowed accordingly.