Villafuerte v. COA modifies Madera v. COA. Does this change how you would plead, defend or advise?

Case of the Day · 3 October 2026

The perfection of an appeal within the period permitted by law is mandatory and jurisdictional. Non-compliance renders the assailed judgment final, executory, immutable, and unalterable.

Modifies Madera v. COA, G.R. No. 244128, 8 September 2020. The Court describes later guidelines as recalibrating Madera’s rules of return for government procurement contracts.

One decision a day that changed the law. Cite the text; no client facts.

• Villafuerte v. COA, G.R. No. 246053, 27 April 2021
• Madera v. COA, G.R. No. 244128, 8 September 2020

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