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COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. COURT OF TAX APPEALS (SECOND DIVISION) AND PETRON CORPORATION,* RESPONDENTS.

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. COURT OF TAX APPEALS (SECOND DIVISION) AND PETRON CORPORATION,* RESPONDENTS.

G.R. No. 207843 | 2015-07-15

FIRST DIVISION
 
D E C I S I O N
 
PERLAS-BERNABE, J.:
 
Assailed in this petition for certiorari[1] are the Resolutions dated February 13, 2013[2] and May 8, 2013[3] of the Court of Tax Appeals, Second Division (CTA) in CTA Case No. 8544 reversing and setting aside the earlier dismissal of the petition for review filed by private respondent Petron Corporation (Petron) in the said case on the bases of prematurity and lack of jurisdiction.
 
The Facts
 
Petron, which is engaged in the manufacture and marketing of petroleum products, imports alkylate as a raw material or blending component for the...