(Eagle News)–The Supreme Court has upheld the Court of Tax Appeals’ decision junking the tax evasion case against former Rep. Mikey Arroyo.
In dismissing the prosecutors’ appeal of the CTA’s decision, the SC noted the existence of “procedural defects and substantive deficiencies” in their petition.
The SC said the CTA also “did not act capriciously or whimsically in absolving [Arroyo] of the charges,” noting that it “fully disclosed the various reasons” why the government’s allegations do not hold.
It also explained how the net worth method that was used to audit “did not suffice to prove [Arroyo’s] criminal liability,” the SC said.
It added the filing of the petition for certiorari before the SC by government prosecutors was premature, noting that they should have first filed a motion for reconsideration before the CTA.
“Procedural rules should be treated with utmost respect and due regard mainly because they have been crafted and designed to ensure the prompt adjudication of cases to remedy the worsening problem of delay in the resolution of rival claims and in the administration of justice,” the SC said.
