Practice question
After losing before a CTA Division reviewing an RTC local-tax judgment, a party immediately petitions the CTA En Banc without first seeking reconsideration or a new trial before the Division. It argues that the En Banc can overlook the omitted step merely because local tax is involved. What did Cosmos hold?
- Local-tax cases never require CTA procedure
- A direct appeal always cures every omission
- The RTC judgment automatically disappears
- The local treasurer may confer En Banc jurisdiction by consent
- The required Division reconsideration or new-trial step is mandatory; direct En Banc resort is dismissible for lack of jurisdiction
Legal references
- City of Manila v. Cosmos Bottling, G.R.196681, June27 2018: https://lawphil.net/judjuris/juri2018/jun2018/gr_196681_2018.html
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