INTING, J.:
Before this Court is a Petition for Review on Certiorari[1] under Rule 45 of the Rules of Court which seeks to annul and set aside the Decision[2] dated July 24, 2019 and the Resolution[3] dated December 18, 2019 of the Court of Appeals (CA) in CA-G.R. SP No. 149852. The CA dismissed the Petition for Prohibition[4] of petitioner National Steel Corporation (petitioner) against the City Government of Iligan and its City Treasurer (collectively, respondents) on the following grounds: (1) violation of the rule against forum shopping;[5] and (2) failure to observe the...
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