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Department of Energy vs. CTA [DECISION]

THE DEPARTMENT OF ENERGY, PETITIONER, VS. COURT OF TAX APPEALS, RESPONDENT.

G.R. No. 260912 | 2022-08-17

D E C I S I O N
 
SINGH, J.:
 
Before the Court is a Petition for Review on Certiorari under Rule 45 of the Rules of Court assailing the Decision, dated 4 November 2021, and the Resolution, dated 24 May 2022, of the Court of Tax Appeals en banc, in CTA EB No. 2241 (CTA Case No. 10198). The assailed Decision and Resolution dismissed the Petition for Review filed by the petitioner Department of Energy, against the Warrants of Distraint and/or Levy and Garnishment issued by the Commissioner of Internal Revenue, for lack of jurisdiction over the dispute involving two national government agencies - the Department of Energy...