Constitutional Law, Remedial Law, Taxation

CITY OF MANILA vs. GRECIA-CUERDO G.R. No. 175723  February 4, 2014 Writ of Certiorari in Tax Cases, CTA Jurisdiction, Local Tax, Tax Remedies

FACTS: Petitioner City of Manila, through its treasurer, assessed taxes against private respondents SM Mart, Inc., SM Prime Holdings, Inc., Star Appliances Center, Supervalue, Inc., Ace Hardware Philippines, Inc., Watsons Personal Care Stores Phils., Inc., Jollimart Philippines Corp., Surplus Marketing Corp. and Signature Lines. In addition to the taxes purportedly due from private respondents pursuant… Read More CITY OF MANILA vs. GRECIA-CUERDO G.R. No. 175723  February 4, 2014 Writ of Certiorari in Tax Cases, CTA Jurisdiction, Local Tax, Tax Remedies

Constitutional Law, Remedial Law

ESPINAS v. COA G.R. No. 198271  April 1, 2014, Separation of Powers, Rule 64, Rules of Court, Commission on Audit

FACTS: Petitioners are department managers of the Local Water Utilities Administration (LWUA), a government-owned and controlled corporation, who, together with 28 other LWUA officials, sought reimbursement of their extraordinary and miscellaneous expenses (EME). The COA, through the Supervising Auditor  (SA) assigned to the LWUA, issued Audit Observation Memorandum (AOM) No. AOM-2006-27, revealing the reimbursements  to… Read More ESPINAS v. COA G.R. No. 198271  April 1, 2014, Separation of Powers, Rule 64, Rules of Court, Commission on Audit

Constitutional Law, Remedial Law

TAN vs. DUMARPA G.R. No. 138777  September 22, 2004 Petition for Certiorari under Rule 65, TAN vs. DUMARPA G.R. No. 138777  September 22, 2004 Petition for Certiorari under Rule 65, Judgment by Default, Substantial Justice

Suits should as much as possible be decided on the merits and not on technicalities. In this regard, we have often admonished courts to be liberal as default judgments are frowned upon and not looked upon with favor for they may amount to a positive and considerable injustice to petitioner and the possibility of such… Read More TAN vs. DUMARPA G.R. No. 138777  September 22, 2004 Petition for Certiorari under Rule 65, TAN vs. DUMARPA G.R. No. 138777  September 22, 2004 Petition for Certiorari under Rule 65, Judgment by Default, Substantial Justice

Constitutional Law, Criminal Law

JASON IVLER v. MODESTO-SAN PEDRO G.R. No. 172716 November 17, 2010, Double Jeorpardy, Reckless Imprudence

FACTS: Petitioner Jason Ivler was charged before the MeTC, with two separate offenses: (1) Reckless Imprudence Resulting in Slight Physical Injuries (Criminal Case No. 82367) for injuries sustained by Evangeline Ponce; and (2) Reckless Imprudence Resulting in Homicide and Damage to Property (Criminal Case No. 82366) for the death of Ponce’s husband Nestor and damage… Read More JASON IVLER v. MODESTO-SAN PEDRO G.R. No. 172716 November 17, 2010, Double Jeorpardy, Reckless Imprudence

Constitutional Law, Political Law

Ople v. Torres G.R. No. 127685 July 23, 1998 Executive Power and Legislative Power, Administrative Power of the Chief Executive

FACTS: Petitioner Senator Blas Ople prays that Administrative Order No. 308 entitled “Adoption of a National Computerized Identification Reference System” be declared unconstitutional on two grounds, viz:  It is a usurpation of the power of Congress to legislate, and  It impermissibly intrudes on our citizenry’s protected zone of privacy. A.O. No. 308 was published in… Read More Ople v. Torres G.R. No. 127685 July 23, 1998 Executive Power and Legislative Power, Administrative Power of the Chief Executive

Constitutional Law

OMBUDSMAN Carpio-Morales v. CA and Jejomar Binay G.R. Nos. 217126-27, November 10, 2015 Doctrine of Condonation Abandoned

FACTS: A complaint/affidavit was filed before the Office of the Ombudsman against Binay, Jr. and other public officers and employees of the City Government of Makati (Binay, Jr., et al), accusing them of Plunder and violation of RA 3019, otherwise known as “The Anti-Graft and Corrupt Practices Act,” in connection with the five phases of… Read More OMBUDSMAN Carpio-Morales v. CA and Jejomar Binay G.R. Nos. 217126-27, November 10, 2015 Doctrine of Condonation Abandoned

Constitutional Law, Remedial Law

CAGANG v. SANDIGANBAYAN   G.R. Nos. 206438 and 206458, July 31, 2018 Inordinate Delay, Right to speedy disposition of Cases

FACTS: Both Petitions question the Sandiganbayan’s denial to quash the Informations and Order of Arrest against Cagang despite the Office of the Ombudsman’s alleged inordinate delay in the termination of the preliminary investigation. In February 10, 2003, Office of the Ombudsman received an anonymous complaint alleging the graft and corruption at the Vice Governor’s Office,… Read More CAGANG v. SANDIGANBAYAN   G.R. Nos. 206438 and 206458, July 31, 2018 Inordinate Delay, Right to speedy disposition of Cases

Constitutional Law

TESDA v. COA G.R. No. 196418, February 10, 2015 Commission on Audit, Separation of Powers, General Appropriations Act

FACTS: TESDA, an instrumentality of the Government established under R. A. No. 7796, is an attached agency of the DOLE. In 2003, the DOLE Secretary issued AO No. 430, authorizing the payment of healthcare maintenance allowance of P5,000.00 to all officials and employees of the DOLE, including its bureaus and attached agencies. Upon post-audit, COA… Read More TESDA v. COA G.R. No. 196418, February 10, 2015 Commission on Audit, Separation of Powers, General Appropriations Act

Constitutional Law

Local Government Code/ Public Corporation Law Case Digests

SAMSON v. AGUIRRE G.R. No. 133076 September 22, 1999   FACTS: RA 8535 was signed into law creating the City of Novaliches out of 15 barangays of Quezon City. Petitioner Moises Samson, incumbent councilor of the first district of Quezon City, challenged the constitutionality of Republic Act No. 8535 and sought to enjoin its implementation,… Read More Local Government Code/ Public Corporation Law Case Digests