Supreme Court
Taisei Shimizu Joint Venture vs. Commission on Audit
G.R. No. 238671
TSJV sought payment for unpaid claims after completing the New Iloilo Airport project. CIAC awarded Php 216M, but COA reduced it, citing legal grounds. SC ruled COA overstepped, reinstating CIAC’s award, emphasizing immutability of final judgments and COA’s limited jurisdiction.
END