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CS Garment, Inc. Vs. Commissioner of Internal Revenue

CS GARMENT, INC.,* Petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, Respondent.

G.R. No. 182399 | 2014-03-12

FIRST DIVISION

DECISION

SERENO, CJ:

Before the Court is a Rule 45 pet1t1on for review on certiorari, assailing the respective Decision 1 and Resolution2 of the Court of Tax. Appeals (CTA) en bane in EB Case No. 287. These judgments in tum affirmed the Decision3 and the Resolution4 of the CTA Second Division, which ordered the cancellation of certain items in the 1998 tax assessments against petitioner CS Garment, Inc. (CS Garment or petitioner). Accordingly, petitioner was directed to pay the Bureau of Internal Revenue (BIR) the remaining portion of the tax assessments. This portion was comprised of the outstanding deficiency value-added tax...