Practice question
A party files a Supreme Court appeal while its CTA reconsideration motion remains pending. Under RRCTA Rule 16, Section 2, what happens to that motion?
- It automatically grants a refund
- It must be decided first in every case
- It becomes a new criminal case
- It is deemed abandoned
- It restarts every deadline indefinitely
Legal references
- Revised Rules of the Court of Tax Appeals, A.M. No. 05-11-07-CTA, Rules 8, 9, 15 and 16: https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2005.html
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