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Liquigaz Philippines vs. CIR [DECISION]

LIQUIGAZ PHILIPPINES CORPORATION, Petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, vs. LIQUIGAZ PHILIPPINES CORPORATION, Respondent. Present: DEL ROSARIO, PJ, CASTANEDA, JR., BAUTISTA, CASANOVA, FASON-VICTORINO, MINDARO-GRULLA, COTANGCO-MANALASTAS, and RINGPIS-LIBAN, JJ.

CTA EB Case No. 1117 and CTA EB Case No. 1119 | 2015-09-21

DECISION
 

UY, J.:
 

Before the Court En Banc are the consolidated Petitions for Review, respectively docketed as follows:
 
CTA EB No. 1117 filed by Liquigaz Philippines Corporation (LPC) against the Commissioner of Internal Revenue (CIR) on February 21, 20141; and CTA EB No. 1119 filed by the CIR against LPC on February 24, 20142.

In both CTA EB No. 1117 and CTA EB No. 1119, the Petitions for Review filed therein similarly seek the modification of the Decision dated June 24, 2013,3 and the Resolution dated January 20, 2014,4 both promulgated by the Special Third Division of this Court (or the "Court in Division")...