Back

Global Medical Center of Laguna, Inc. vs. Ross Systems International Inc. [SEPARATE CONCURRING AND DISSENTING OPINION, PERLAS-BERNABE,J.]

GLOBAL MEDICAL CENTER OF LAGUNA, INC., PETITIONER, VS. ROSS SYSTEMS INTERNATIONAL, INC., RESPONDENT. [G.R. No. 230119, May 11, 2021] ROSS SYSTEMS INTERNATIONAL, INC., PETITIONER, VS. GLOBAL MEDICAL CENTER OF LAGUNA, INC., RESPONDENT.

G.R. No. 230112/G.R. No. 230119 | 2021-05-11

SEPARATE CONCURRING AND DISSENTING OPINION

PERLAS-BERNABE, J.:
 
I agree with the ponencia's resulting disposition in this case to reinstate the Construction Industry Arbitration Commission's (CIAC) arbitral award with the modification to direct Global Medical Center of Laguna, Inc. to furnish Ross Systems International, Inc. the pertinent Bureau of Internal Revenue Form No. 2307. Likewise, I agree that, as a rule of prospective application, there are two (2) modes of judicial review by which CIAC arbitral awards may be assailed henceforth, these are: first, a direct appeal to the Supreme Court under Rule 45 on...