A judgment that lapses into finality becomes immutable and unalterable. It can neither be modified nor disturbed by courts in any manner even if the purpose of the modification is to correct perceived errors of fact or law. Parties cannot circumvent this principle by assailing the execution of the judgment. What cannot be done directly cannot be done indirectly.
CORPORATION AND SMARTMATIC PHILIPPINES, Present: INC., Petitioners, GESMUNDO, CJ., LEONEN, CAGU10A, HERNANDO, LAZARO-JAVIER, -versus- INTING, ZALAMEDA, LOPEZ,M., GAERLAN, ROSARIO, COM!\USSION ON LOPEZ, J., ELECTIONS EN BANC, DIMAAMPAO, ELISEO MIJARES RIO, JR., MARQUEZ, AUGUSTO CADELL�A KHO, JR., and LAGMAN, FRANKLIN SINGH,JJ. FAYLOGA YSAAC, AND LEONARDO OLIVERA ODONO,* Promulgated: Respondents. Apr:\J.--.-1J?, 2024 X
DECISIO; --· ��b
MARQUEZ, J.:
In exercising its constitutional mandate to enforce and administer all
laws and regulations relative to the conduct of elections, plebiscites, initiatives, referenda, and recall, the Commission on Elections (COJ\1ELEC) must comply with existing laws and regulations, including Republic Act No. 9184, 1 or the Government Procurement Refonn Act (GPRA), and its 2016 Revised Implementing Rules and Regulations2 (2016 Revised IRR).
* Aho referred to as "Leonardo Olivero Odofio" in some pmis oftht: rollo.
Republic Act No. 9184 (2003), Government Pn>curement Reform Act (GPRA). ' The 2016 Revised Implementing Rules and Kegulations of Repub:ic Act No. 9184 (Updated as of April 15, 2024).
A judgment that lapses into finality becomes immutable and unalterable. It can neither be modified nor disturbed by courts in any manner even if the purpose of the modification is to correct perceived errors of fact or law. Parties cannot circumvent this principle by assailing the execution of the judgment. What cannot be done directly cannot be done indirectly.