Practice question
A covered local-tax petitioner files eighty days after the applicable denial notice, with no valid tolling or exceptional relaxation basis. It relies solely on the CTA being the correct forum. Which is best?
- Forum authority automatically makes every late petition timely.
- Every local tax erases all procedural periods.
- The opponent must select a new deadline after filing.
- A late petition automatically proves grave abuse.
- Correct forum alone does not cure failure to meet the ordinary filing period.
Legal references
- City of Manila v. Grecia-Cuerdo, G.R.175723, February4,2014, EN BANC MAIN: https://lawphil.net/judjuris/juri2014/feb2014/gr_175723_2014.html
- Rule65 Section4 as applied in Manila Electric Co. v. N.E. Magno Construction, G.R.208181, August31,2016, MAIN: https://lawphil.net/judjuris/juri2016/aug2016/gr_208181_2016.html
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