This case has been cited 3 times or more.
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2014-09-29 |
VILLARAMA, JR., J. |
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| Before us is a petition for review on certiorari filed by petitioner Commissioner of Internal Revenue, who seeks to nullify and set aside the September 10, 2009 Decision[1] of the Court of Appeals (CA) in CA-G.R. SP No. 77117. The CA had affirmed the Decision[2] of the Court of Tax Appeals ordering petitioner to refund, or in the alternative, issue a tax credit certificate in favor of Pilipinas Shell Petroleum Corporation (respondent) in the amount of P22,101,407.64 representing the latter's erroneously paid documentary stamp tax for the taxable year 2000. Petitioner likewise assails the CA Resolution[3] denying petitioner's motion for reconsideration. | |||||
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2007-12-17 |
QUISUMBING, J. |
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| On July 13, 1992, Mrs. Marcos filed a Motion to Set Aside Order of Default,[15] which was granted by the anti-graft court on October 28, 1992.[16] In Republic v. Sandiganbayan,[17] this Court affirmed the resolution of the anti-graft court, ruling that Mrs. Marcos had a meritorious defense, and that failure of a party to properly respond to various complaints brought about by the occurrence of circumstances which ordinary prudence could not have guarded against, such as being barred from returning to the Philippines, numerous civil and criminal suits in the United States, deteriorating health of her husband, and the complexities of her legal battles, is considered as due to fraud, accident and excusable negligence.[18] | |||||
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2006-09-11 |
AUSTRIA-MARTINEZ, J. |
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| Basic elementary sense of fairness, liberality and substantial justice so dictate that the premature Order be considered as null and void. It is the avowed policy of the law to accord both parties every opportunity to pursue and defend their cases in the open and relegate technicality to the background in the interest of substantial justice.[18] | |||||