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PEZA vs. COA

PHILIPPINE ECONOMIC ZONE AUTHORITY (PEZA), Petitioner, vs. COMMISSION ON AUDIT (COA) and HON. MA. GRACIA M. PULIDO TAN, Chairperson, COMMISION ON AUDIT, Respondents. Present: SERENO, CJ.,* CARPIO, Acting CJ.,** VELASCO, JR.,*** LEONARDO-DE CASTRO, BRION, PERALTA, BERSAMIN, DEL CASTILLO, PEREZ, MENDOZA, REYES, PERLAS-BERNABE, LEONEN,* JARDELEZA, **** and CAGUIOA, JJ.

G.R. No. 210903 | 2016-10-11

Republic of the Philippines
Supreme Court
Manila
 
 
EN BANC
 
DECISION
 
PERALTA, J.:
 
In much of law, as in life, there is a constant need to balance competing values, interests and other considerations. In a free society, there is a need to carefully calibrate the proper balance between liberty and authority, between peace and order and privacy, and, between responsible public service and unreasonable or arbitrary rules retroactively applied to public officials and employees. To allow one value to dominate the counterpart could lead to undesirable consequences.1
 
In the present case, the Court is confronted with the...