Practice question
Discuss why timely filing alone does not guarantee Supreme Court review of a CTA En Banc ruling under Rule 45.
Legal references
- Rules of Court, Rule 45, Sections 2-6: https://lawphil.net/courts/rules/rc_1-71_civil.html
- 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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