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National Grid Corp. vs. Oliva

NATIONAL GRID CORPORATION OF THE PHILIPPINES, PETITIONER, VS. OFELIA M. OLIVA, IN HER OFFICIAL CAPACITY AS THE CITY TREASURER OF CEBU CITY; RESPONDENT. G.R. No. 213558 OFELIA M. OLLVA, IN HER OFFICIAL CAPACITY AS THE CITY TREASURER OF CEBU CITY, PETITIONER, VS. NATIONAL GRID CORPORATION OF THE PHILIPPINES, RESPONDENT.

G.R. No. 213157/G.R. No. 213558 | 2016-08-10

 
D E C I S I O N
 
CARPIO, J.:
 
The Case
 
G.R. No. 213157 is a petition for review,[1] filed by National Grid Corporation of the Philippines (NGCP) against Ofelia M. Oliva (City Treasurer Oliva), in her official capacity as the City Treasurer of Cebu City, assailing the Decision[2] promulgated on 13 November 2013 as well as the Resolution[3] promulgated on 23 June 2014 by the Court of Tax Appeals En Bane (CTA-EB) in CTA EB Case No. 849.

G.R. No. 213558 is a petition for review,[4] filed by Diwa B. Cuevas (OIC Cuevas), the Officer-In-Charge City Treasurer of Cebu City, against NGCP, assailing the same...