Practice question
In a covered local-tax case, an aggrieved party has an available adequate ordinary appeal from a final RTC judgment. It files Rule 65 certiorari merely to obtain a second choice of remedy, alleging only ordinary error. No exception or inadequate-remedy circumstance exists. Does Grecia-Cuerdo automatically authorize this use?
- No. Recognition of CTA certiorari power does not remove Rule 65's distinct requirements.
- Yes, because every tax appeal is optional once Rule 65 is named.
- Yes, because every unfavorable judgment is grave abuse.
- Yes, because final judgments can never be appealed.
- No, because the CTA has no judicial review authority at all.
Legal references
- City of Manila v. Grecia-Cuerdo, G.R.175723, February4 2014, main decision; https://lawphil.net/judjuris/juri2014/feb2014/gr_175723_2014.html
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