Decisions in Jul 2024
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Decisions
01
G.R. No. 266310 PHILIPPINE INSTITUTE OF PETROLEUM, INC., ISLA LPG CORPORATION, PTT PHILIPPINES CORPORATION AND TOTAL (PHILIPPINES) CORPORATION, PETITIONERS, VS. DEPARTMENT OF ENERGY, RESPONDENT. July 31, 2024
02
G.R. No. 242296 PHILIPPINE CONTRACTORS ACCREDITATION BOARD, PETITIONER, VS. CENTRAL MINDANAO CONSTRUCTION MULTI-PURPOSE COOPERATIVE REP. BY ITS CHAIRMAN NOEL O. GASCON AND HARRY M. LUSTERIO, RESPONDENTS. July 31, 2024
03
G.R. No. 221043 NOZOMI FORTUNE SERVICES, INC., PETITIONER, VS. CELESTINO A. NAREDO, RESPONDENT. July 31, 2024
04
G.R. No. 265651 TJ LENDING INVESTORS, INC., REPRESENTED BY TED JOSEPH B. PUNZALAN, PETITIONER, VS. SPOUSES ARTHUR YLADE AND LITA YLADE AND THE REGISTER OF DEEDS OF MANILA, RESPONDENTS. July 31, 2024
05
G.R. No. 239983 REPUBLIC OF THE PHILIPPINES, REPRESENTED BY MAJOR GENERAL DIONISIO R. SANTIAGO, COMMANDING GENERAL OF THE ARMED FORCES OF THE PHILIPPINES (AFP) VISAYAS COMMAND, PETITIONER, VS. SPOUSES JOHNNY AND CHONA YU, RESPONDENTS. July 31, 2024
06
G.R. No. 266713 GEORGE P. CABREROS AND BARMEL B. ZUMEL, PETITIONERS, VS. COMMISSION ON AUDIT, RESPONDENT. [G.R. No. 270183 (FORMERLY UDK 17816)] JESSIE MARIO B. DOSADO, PETITIONER, VS. COMMISSION ON AUDIT, HON. MARIA CARMEN DELOS SANTOS, HON. JEANNELYN V. DULAY, AND STATE AUDITOR JAIME V. SERRANO, RESPONDENTS. July 30, 2024
07
G.R. No. 209449 REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. NATIONAL COMMISSION ON INDIGENOUS PEOPLES, REGISTER OF DEEDS – BAGUIO CITY, LAND REGISTRATION AUTHORITY, HEIRS OF LAURO CARANTES, DIMSON MANILA, INC., JOAN L. GORIO, AND CERTAIN JANE DOES AND JOHN DOES, RESPONDENTS. July 30, 2024
08
A.M. No. 23-04-05-SC RE: ILLEGAL CAMPAIGN AND ACTIVITIES IN INTEGRATED BAR OF THE PHILIPPINES – CENTRAL LUZON ALLEGEDLY PERPETRATED BY ATTY. NILO DIVINA July 30, 2024
09
G.R. No. 264661 CLARYLYN A. LEGASPI, ROMEO R. DOMONDON, JR., BARTOLOME F. DULATRE, ALEJANDRO J. SISON, NESTOR M. JOVELLANOS, JERRYSON T. ICO, ROEL P. DINONG, FERNANDO D. BAUTISTA, BABYLAINE C. AQUI, GRACE U. DULATRE, OMAR G. VALDEZ, REYNALDO A. SOQUILA, CRESENCIO I. BELAMIDE, CARLO M. CABAOBAO, CRISTY R. REYNADO, JHON PAUL E. CAYABYAB, RUPERTO P. BOTON, THELMA P. VELANO, ADELAIDA V. BOTON, MARIE CYNARA PANAY, ONEIL C. JOVERO, SHEKINAH TOLENTINO, MARIO JIMENEZ, VERGEL T. PEREZ, RACHELLE ANNE PEREZ, CHRISTOPHER R. MILANES, LAUDEMER I. FABIA, IRISH CHERRY T. BUSTO, JANLEE REY F. SABADO, KENNETH B. GOTOC, IMELDA A. CUEVA, AND MARICEL B. GOTOC, PETITIONERS, VS. COMMISSION ON ELECTIONS, RESPONDENT. July 30, 2024
10
A.M. No. P-15-3342 (Formerly OCA IPI No. 09-3074-P) JUDGE TOMAS D. LASAM, COMPLAINANT, VS. RONALD L. MAMAUAG, CLERK OF COURT II, MUNICIPAL TRIAL COURT, RIZAL, CAGAYAN, RESPONDENT. July 30, 2024
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G.R. No. 258449 JUAN JUAN OLILA OLLESCA, PETITIONER, VS. COMMISSION ON ELECTIONS, RESPONDENT. July 30, 2024
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A.M. No. P-24-150 (Formerly OCA IPI No. 13-4030-P) FROILAN E. IGNACIO, COMPLAINANT, VS. PAUL CHRISTOPHER T. BALADING, SHERIFF III, BRANCH 33, METROPOLITAN TRIAL COURT, QUEZON CITY, RESPONDENT. July 30, 2024
13
A.M. No. P-24-140 (Formerly JIB FPI No. 22-110-P) ANTOLYN D. GONZALES, COMPLAINANT, VS. DWIGHT ALDWIN S. GERONIMO, SHERIFF IV, BRANCH 121, REGIONAL TRIAL COURT, IMUS, CAVITE, RESPONDENT. July 30, 2024
14
A.M. No. P-24-121 (Formerly OCA IPI No. 18-4890-P) RICKY HAO MONION, COMPLAINANT, VS. VICENTE S. SICAT, JR., SHERIFF IV, OFFICE OF THE CLERK OF COURT, REGIONAL TRIAL COURT, ANGELES CITY, PAMPANGA, RESPONDENT. July 30, 2024
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G.R. No. 264260 ILOILO I ELECTRIC COOPERATIVE, INC. (ILECO I), ILOILO II ELECTRIC COOPERATIVE, INC. (ILECO II), AND ILOILO III ELECTRIC COOPERATIVE, INC. (ILECO III), PETITIONERS, VS. EXECUTIVE SECRETARY LUCAS P. BERSAMIN, ENERGY REGULATORY COMMISSION CHAIRPERSON HON. MONALISA C. DIMALANTA, THE HOUSE OF REPRESENTATIVES AND SENATE OF THE REPUBLIC OF THE PHILIPPINES AS COMPONENT HOUSES OF THE CONGRESS OF THE PHILIPPINES, AND THE MORE ELECTRIC AND POWER CORPORATION, RESPONDENTS. July 30, 2024
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G.R. No. 266636 PHILHARBOR FERRIES AND PORT SERVICES, INC., PETITIONER, VS. FRANCIS C. CARLOS, RESPONDENT. July 29, 2024
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G.R. No. 265481 THE PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. XXX265481, PANFILO DELGADO LADE, JR., REYNALDO LOGRONIO DELA TORRE, JR.,* AND YYY265481,** ACCUSED; PANFILO DELGADO LADE, JR. AND REYNALDO LOGRONIO DELA TORRE, JR., ACCUSED-APPELLANTS. July 29, 2024
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G.R. No. 265123 PEOPLE OF THE PHILIPPINES, PETITIONER, VS. RONNEL BUENAFE BERCADEZ, RESPONDENT. July 29, 2024
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A.C. No. 10985 ATTY. RANDY SERRANO, COMPLAINANT, VS. ATTY. ROSE BEATRIX CRUZ-ANGELES AND ATTY. GEORGE AHMED G. PAGLINAWAN, RESPONDENTS. July 29, 2024
20
G.R. No. 268527 ERIKA KARIZZA T. POLINTAN,* AS SOLE PROPRIETOR OF KARIZ POLINTAN ATELIER, PETITIONER, VS. ARLENE C. MALABANAN, RESPONDENT. July 29, 2024
21
G.R. No. 270580 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. JOSE ROEL BRAGAIS Y SISON AND ALFREDO TACUYO Y EVANGELISTA, ACCUSED-APPELLANTS. July 29, 2024
22
G.R. No. 251502 PEDRO C. LLEVARES, JR., PROVINCIAL TREASURER (RET.), MA. LUCINA LAROA CALAPRE, OFFICER-IN-CHARGE-PROVINCIAL ACCOUNTANT (RET.), JOSEPH ALTIVEROS DUARTE, PROVINCIAL BUDGET OFFICER, AND CATALINO OPINA OLAYVAR, PROVINCIAL GENERAL SERVICES OFFICER, PETITIONERS, VS. OFFICE OF THE OMBUDSMAN, AND FIELD INVESTIGATION OFFICE 1, OFFICE OF THE OMBUDSMAN, RESPONDENTS. July 29, 2024
23
G.R. No. 271081 [Formerly UDK-17851] DEXTER BARGADO Y MORGADO, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT. July 29, 2024
24
G.R. No. 262944 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. GIANNE CARLA THANARAJ Y GLORIA, ACCUSED-APPELLANT. July 29, 2024
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G.R. No. 236605 CARMELITA C. CRUZ AND VILMA LOW TAY, DOING BUSINESS UNDER THE NAME AND STYLE "REPUBLIC SHOES AND HANDBAGS MANUFACTURING," PETITIONERS, VS. METROPOLITAN BANK AND TRUST COMPANY, PABLITA M. MIGRINO (CLERK OF COURT AND EX-OFFICIO SHERIFF, REGIONAL TRIAL COURT [RTC], PASIG CITY) AND ALVARO D. MIJARES (SHERIFF IV, RTC, PASIG CITY), RESPONDENTS. IN RE: EX-PARTE PETITION FOR ISSUANCE OF A WRIT OF POSSESSION, ETC., METROPOLITAN BANK AND TRUST COMPANY, RESPONDENT. July 29, 2024
26
A.M. No. RTJ-24-071 (Formerly OCA IPI No. 18-4785-RTJ) BLOOMBERRY RESORTS AND HOTELS, INC., REPRESENTED BY GERARDO R. PALMERO, COMPLAINANT, VS. HON. BRIGIDO ARTEMON M. LUNA II, PRESIDING JUDGE, BRANCH 196, REGIONAL TRIAL COURT, PARAÑAQUE CITY, RESPONDENT. July 23, 2024
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G.R. No. 263060 PINAG-ISANG LAKAS NG MGA MANGGAGAWA SA LRT (PIGLAS), SAMMY MALUNES, LORNA F. SALON, RONALDO I. ESTRELLA, MANOLO E. SANTOS, JAYSON P. LIWAG, FLORIFE A. BLAS, JOEY A. LOBERIANO, JAIME D. BARCOMA, ALLAN M. MARANG, CATALINO M. MELEGRITO, JOHN M. BISCOCHO, RODRIGO C. SARASUA, ROLANDO M. PEREZ, EDUARDO O. ROQUE, RUFINO B. GAURANO, JR., PAUL V. LEGASPI, PONCIANO M. ZAMORA, JOHN R. NUÑEZ, JOEY J. SABANAL, LILIBETH R. CASIÑO, EUCLIDA S. GAURANO, NATALIA A. PAYONGAYONG, JUSTINO B. ASAYTUNO, JR., EDUARDO S. MAÑOSCA, ALBERTO S. ASIS, JR., WILHEMINE T. POLINTAN, RONALDO A. GELLE, VICENTE RAMIREZ, JOEL G. EVANGELISTA, RICARDO C. SANTOS, MAXIMO VITANGCOL, ARNOLD E. ESTORES, ANTONIO VILLAMOR, JR., BENJAMIN CANDOLE, ORLANDO MACAYBA, EDUARDO L. BERBA, HERNANI M. LIBANTINO, ESTELA R. ATIENZA, CARLITO R. MANZANILLA, EDMUNDO B. QUEMADA, CRISPIN G. YAPCHIONGCO, TEOFILO RIZ L. MOCORRO, JR., EDGARDO F. VICILLAJE, EDWARD M. DIAZ, RENATO L. TAPALLA, ARIEL I. DIMAWALA, RAMIR R. GORDO, MATEO C. HAO, JR., BENJAMIN A. ABIDIN, BRENDO M. MAKILING, MARITO N. HEBREO,[*] DANIEL F. IJIRAN, WILFREDO G. DE RAMOS, EDITHA L. DELA ROSA, FERNANDO C. MALLARI, RODOLFO V. GAMBOA, MARILYN M. BRAVO, ALBERTO O. BRAVO, GENEROSO C. RAPOSA, REINERIO V. RIPAY, EDWARD F. MARIANO, REGGIE B. FELIXMENIA, DESIDERIO S. MOSQUEDA, JR., ELIZALDE D. JANAPIN, APOLINARIO M. POLGEN, CYRIL T. MAYOR, VICTOR C. SANCHEZ, EDMUNDO A. LIONGSON, JR., ALBERTO T. DELA CRUZ, ROGELIO V. LUMABAN, SANTIAGO D. CLARIN, ROLANDO P. DE GUZMAN, CARLOS O. SAMONTE, JR., RICARDO B. AÑO, JR., ALFONSO C. TRINIDAD, JR., MELCHOR C. REGALADO, ARTHUR B. HERMITANIO, ALEJANDRO M. DIAZ, RONNIE M. GONZALES, DENNIS T. CRUZ, ROSELL L. VILLANUEVA, ELMER B. CRUZ, MAYNARDO MAUR A. MENDELBAR, EDGARDO L. ESPINOSA, JESSIE A. DUQUE, MARIO S. DELA CRUZ, CRISANTO S. MAGNAYE, AGRIPINO A. GOROSPE, JR., ELPIDIO P. VARGAS, REDEN A. NOLASCO, ERNESTO A. SERENA, RHODELIO G. CRUZ, RODOLFO C. CAMERINO, CARLOS D. BANDILLA, MELCHOR G. ALARCON, EDWIN R. JUAT, MANUEL M. FLOGIO, REYNALDO S. DEL ROSARIO, RAMON R. AMIGLEO, FELIX N. ARRIOLA, PASCUAL D. PARAGAS, GLICERIO M. SAYAT, JR., RICARDO D. EVANGELISTA, JOSELITO G. CONCIO, RAMON R. CAGUIAT, WILLIAM O. VILLANUEVA, ROMEO F. MIRAFUENTE, JOSE MARI A. CENIDOZA, ROMEO G. TAGUD, QUIGAO ROMULO, EDUARDO DELA CRUZ SANTOS, MICHAEL ROMBLON, ROMEO M. PLAGANAS, JAIME C. ABULENCEA,[**] RICARDO D. DALUSONG, DANA S. KINGKING, ELMER BOBADILLA, DELIA C. CUPCUPIN, MARLON E. SANTOS, ALLAN J. CORTEZ, JOENEL G. BALIGUAT, JOEL A. MARAÑO, EDUARDO A. AGUILA, ARIEL A. BUSTAMANTE, BERNARDINO G. MATIAS, AQUILINO J. EBEN, CRISENDO C. CASAS, ENRIQUE L. FLORES, EDGARDO C. RAMOS, EXEJESON EVANGELO B. RUAZOL, LEOPOLDO M. CAZEÑA, SERWIN S. BARRERA, GERARDO R. DE GUZMAN, VALENTIN D. BORBON, LAURENCE B. SACDALAN, NOEL B. ESGASANE, RONILO C. DE VERA, GUILLERMO H. DUMAN, PEDRO G. TESIORNA, CEZAR BATTUNG, ALLAN R. ATURBA,[***] MICHAEL A. GUINTO, FRANCISCO F. FLORES, MAURICIO O. DELA CRUZ, JR., ATILANO G. JOB, RUBEN T. BERNAL, AGNES V. DELA CRUZ, DANTE P. MENDOZA, LARRY M. HERNANDEZ, MARIA RUTCHIE R. RELIMBO, EMERSON R. LUMABI, WILFREDO R. BANDIALA, JEREMIAH V. MAHINAY, RAYMUNDO C. LITAN, JR., CESAR B. CUENCO, JR., REYNALDO T. IGNACIO, JOSEPH P. RODRIGUEZ, CESAR CAÑETE, NELSON J. LABAYO, CLARYMAR D. ESTOQUE, GODOFREDO M. BELINO, ARTEMIO B. SALIG, ARNOLD M. DIMALANTA, RAINERO L. GAKO, NEPTALE S. PADASAS, NELFRED M. DELETINA, ANASTACIO G. JANAVAN, JR., ROBINSON D. VINZON, SILVESTRE ALVANO, WILFREDO R. BANDILA, RODOLFO C. HERESE, DANILO A. MARIANO, MEDWIN MESINA, LARRY ORATE, DANILO RIVERA, RUEL MAGBALANA, GODOFREDO BUENO, LARRY TAN, JOSE MARI A. CENIDOZA, HAROLD FLORES, ANTONIO H. BALANGUE, JR., (DEC.) REP. BY WIFE, DINAH E. BALANGUE, RONALD G. REYES (DEC.) REP. BY WIFE EMELITA G. REYES, TERESITA M. VELASQUEZ (DEC.) REP. BY SISTER LOLITA V. BALANSAG, PAMPILO P. BALASBAS (DEC.) REP. BY DAUGHTER LILETH A. BALASBAS, ISIDRO T. CORTES (DEC.) REP. BY WIFE MARILOU M. CORTES, ARMANDO NODADO (DEC.) REP. BY GLICERIA V. NODADO, RICARDO PATRIARCA, JR., (DEC.) REP. BY WIFE JOSEPHINE G. PATRIARCA, ARNOLD DV. MENDOZA (DEC.) REP. BY WIFE CECILIA T. MENDOZA, VIRGILIO C. CRUZ (DEC.) REP. BY WIFE ALMIRA CRUZ, DANILO P. YU (DEC.) REP. BY WIFE ANGELINA G. YU, JESUS C. FAJARDO (DEC.) REP. BY WIFE RODELYN R. FAJARDO, TEOFANES G. TESIORNA (DEC.) REP. BY WIFE WILMA P. TESIORNA, GREGORIO P. SALVEDIA (DEC.) REP. BY WIFE VERONICA G. SALVEDIA, PETER C. DIA (DEC.) REP. BY DAUGHTER DIANA F. DIA, REYNALDO C. VERANO (DEC.) REP. BY WIFE MA. VICTORIA A. VERANO, ARIEL A. MAGNO (DEC.) REP. BY WIFE VICTORIA R. MAGNO, ALBERTO H. RAMOS (DEC.) REP. BY SON ALBERTO Y. RAMOS, JR., ANTONIO V. LEGASPI (DEC.) REP. BY WIFE EMILY P. LEGASPI, AURELIO A. PAGTAKHAN (DEC.) REP. BY ANTONETTE C. PAGTAKHAN, EDMUNDO G. GONZALES (DEC.) REP. BY WIFE IMELDA N. GONZALES, RESTITUTO FELIPE (DEC.) REP. BY SON JIMMY A. FELIPE, ARNULFO S. DE LARA (DEC.) REP. BY WIFE ZENAIDA DE LARA, VICTOR BABIERA, ANTHONY DE LUNA, ELMER CRUZ, GIOVANNI V. MUESCAN, MA. ELIZABETH M. REYES, EDISON JOSE Z. DORDAS, GEORGE B. DELA CUEVA, ENRIQUE P. ESPAÑOL, LUISITO C. DELA CRUZ, JOSE EDWIN S.J. BORJA, ROLANDO B. CANLAS, AND LEUVINO M. DE LIMA, PETITIONERS, VS. COMMISSION ON AUDIT (COA), LIGHT RAIL TRANSIT AUTHORITY (LRTA) AND METRO TRANSIT ORGANIZATION, INC. (MTOI), RESPONDENTS. July 23, 2024
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G.R. No. 252124 BOHOL WISDOM SCHOOL, DR. SIMPLICIO YAP, JR., AND RAUL H. DELOSO, PETITIONERS, VS. MIRAFLOR MABAO, RESPONDENT. July 23, 2024
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G.R. No. 208788 QUEZON CITY GOVERNMENT REPRESENTED BY HONORABLE HERBERT M. BAUTISTA, IN HIS CAPACITY AS CITY MAYOR OF QUEZON CITY, AND TOMASITO L. CRUZ, IN HIS CAPACITY AS THE CITY PLANNING AND DEVELOPMENT OFFICER AND ZONING OFFICIAL OF QUEZON CITY, PETITIONERS, VS. MANILA SEEDLING BANK FOUNDATION, INC., REPRESENTED BY ITS PRESIDENT AND CHAIRMAN, LUCITO M. BERTOL,[1] RESPONDENT. [G.R. No. 228284] MANILA SEEDLING BANK FOUNDATION, INC., REPRESENTED BY ITS PRESIDENT AND CHAIRMAN, LEONARDO D. LIGERALDE,[2] PETITIONER, VS. QUEZON CITY GOVERNMENT, REPRESENTED BY HON. HERBERT M. BAUTISTA, IN HIS CAPACITY AS CITY MAYOR OF QUEZON CITY, GEN. ELMO SAN DIEGO, IN HIS CAPACITY AS HEAD, DEPARTMENT OF PUBLIC ORDER AND SAFETY (DPOS), ROGER CUARESMA, AND CAMERAN, M.J., AND OTHER MEMBERS OF THE DPOS, RESPONDENTS. July 23, 2024
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A.M. No. MTJ-23-017 (Formerly OCA IPI No. 19-3073-MTJ) ALDRIN B. MAGAOAY, COMPLAINANT, VS. HON. ATENEONES S. BACALE, PRESIDING JUDGE, MUNICIPAL CIRCUIT TRIAL COURT, BILIRAN-CABUCGAYAN, BILIRAN, RESPONDENT. July 23, 2024
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G.R. No. 215166 EDGAR M. RICO, PETITIONER, VS. ERNIE "TOTO" CASTILLO, PIFIANO JUMO, GERRY VILLEGAS, ALFRANCE ALICANTE, FELIX YAGAO, JOHN DOES, AND MARILOU LOPEZ A.K.A. MA. LORETO V. ABELLA-LOPEZ, RESPONDENTS. July 23, 2024
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G.R. No. 250313 HEDCOR, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. July 22, 2024
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G.R. No. 269657 THE PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. LEONARDO BANAAG, JR., ACCUSED-APPELLANT. July 22, 2024
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G.R. No. 235673 PHILIPPINE NATIONAL CONSTRUCTION CORPORATION, PETITIONER, VS. FELIX M. ERECE, JR., JANICE DAY E. ALEJANDRINO, MIRIAM M. PASETES, YOLANDA C. MORTEL, AND HENRY B. SALAZAR, RESPONDENTS. July 22, 2024
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G.R. No. 264268 CHRIS ART L. NORMANDY, OWNER, VALKYRIE CONSTRUCTION, PETITIONER, VS. MARY ANN CABAILO, RESPONDENT. July 22, 2024
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G.R. No. 268457 XXX,* PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT. July 22, 2024
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G.R. No. 266116 DAVID H. CARNABUCI, PETITIONER, VS. HARRYVETTE ROWENA TAGAÑA-CARNABUCI, JOSELYN B. ESPIRITU,*AND "JOHN DOES," RESPONDENTS. July 22, 2024
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G.R. No. 210970 LOCAL WATER UTILITIES ADMINISTRATION, PETITIONER, VS. R.D. POLICARPIO & CO., INC., RESPONDENT. July 22, 2024
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A.C. No. 13982 (Formerly CBD Case No. 19-5970) MYRNA GOMEZ STEWART, COMPLAINANT, VS. ATTY. CRISALDO R. RIOFLORIDO, RESPONDENT. July 17, 2024
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A.C. No. 14013 JYQ HOLDINGS & MGT. CORP. REPRESENTED BY CARLOS M. AMBROSIO III, COMPLAINANT, VS. ATTY. ZAFIRO T. LAURON, RESPONDENT. July 15, 2024
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G.R. No. 201881 SPOUSES FLAVIO P. BAUTISTA AND ZENAIDA L. BAUTISTA, PETITIONERS, VS. PREMIERE DEVELOPMENT BANK, SUBSTITUTED BY SECURITY BANK SAVINGS CORPORATION, AND ATTY. PACITA ARAOS,* SENIOR ASSISTANT VICE PRESIDENT AND ACTING HEAD OF LEGAL AND COLLECTION GROUP, RESPONDENTS. July 15, 2024
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G.R. No. 257219 (Formerly UDK No. 16941) TULLETT PREBON (PHILIPPINES), INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. July 15, 2024
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