Commercial and Taxation Laws › Taxation Law › Tax Remedies › Judicial Remedies › Jurisdiction of the Court of Tax Appeals (CTA)

iii. Certiorari Jurisdiction in Aid of Appellate Jurisdiction in Local Tax Cases

CTA Jurisdiction Over a Special Civil Action for Certiorari Assailing an Interlocutory Order

While RA 9282 does not contain a categorical statement which vests to the CTA jurisdiction over petitions for certiorari on orders by the RTC on local tax cases, the grant of appellate jurisdiction on local tax cases leads to an assumption that the law intended to transfer also such power as is deemed necessary if not indispensable in aid of such appellate jurisdiction. The Court pointed out that to confer the power over certiorari petitions to the Court of Appeals would create a “split-jurisdiction” situation which is anathema to the orderly administration of justice. Thus, the power of the CTA to rule on petitions for certiorari on interlocutory orders issued by the RTC in local tax cases is included in the powers granted by the Constitution as well as inherent in the exercise of its appellate jurisdiction. (City of Manila v. Grecia-Cuerdo, G.R. No. 175723, February 4, 2014) Owner check: verify the correction from G.R. No. 17523 to G.R. No. 175723 against the decision.

CTA Jurisdiction Over a Special Civil Action for Certiorari Assailing an Interlocutory Order

While RA 9282 does not contain a categorical statement which vests to the CTA jurisdiction over petitions for certiorari on orders by the RTC on local tax cases, the grant of appellate jurisdiction on local tax cases leads to an assumption that the law intended to transfer also such power as is deemed necessary if not indispensable in aid of such appellate jurisdiction. The Court pointed out that to confer the power over certiorari petitions to the Court of Appeals would create a “split-jurisdiction” situation which is anathema to the orderly administration of justice. Thus, the power of the CTA to rule on petitions for certiorari on interlocutory orders issued by the RTC in local tax cases is included in the powers granted by the Constitution as well as inherent in the exercise of its appellate jurisdiction. (City of Manila v. Grecia-Cuerdo, G.R. No. 175723, 2014) G.R. No. 175723: verification against the decision required.

Authorities

  • City of Manila v. Grecia-Cuerdo, G.R. No. 175723, 4 February 2014
  • Constitution
  • RA 9282