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International Container Terminal Services, Inc. vs. City of Manila

INTERNATIONAL CONTAINER TERMINAL SERVICES, INC., PETITIONER, V. THE CITY OF MANILA; LIBERTY M. TOLEDO, IN HER CAPACITY AS TREASURER OF MANILA; GABRIEL ESPINO, IN HIS CAPACITY AS RESIDENT AUDITOR OF MANILA; AND THE CITY COUNCIL OF MANILA, RESPONDENTS

G.R. No. 185622 | 2018-10-17

D E C I S I O N
 
LEONEN, J.:
 
If a party can prove that the resort to an administrative remedy would be an idle ceremony such that it will be absurd and unjust for it to continue seeking relief that evidently will not be granted to it, then the doctrine of exhaustion of administrative remedies will not apply.
 
This is a Petition for Review on Certiorari[1] under Rule 45 of the Rules of Court, assailing the September 5, 2008 Decision[2] and December 12, 2008 Resolution[3] of the Court of Tax Appeals En Banc in C.T.A. EB No. 277. The Court of Tax Appeals En Banc dismissed the Petition for Review[4] filed by...