Total 2000 Corp. v. Court of Tax Appeals

FORMER THIRTEENTH DIVISION [CA-G.R. SP No. 42380. May 15, 1997.] TOTAL 2000 CORPORATION, represented by INGRID LIM, its President , petitioner , vs . THE COURT OF TAX APPEALS, FILIPINO PIPE FOUNDRY CORPORATION AND THE COMMISSIONER OF CUSTOMS , respondent . [CA-G.R. SP No. 43821. May 15, 1997.] HON. SECRETARY OF FINANCE, ET AL. , petitioner , vs . COURT OF TAX APPEALS, and FILIPINO PIPE AND FOUNDRY CORPORATION , respondents . R E S O L U T I O N TUQUERO , J p : Per resolution dated April 11, 1997 of the Tenth Division, CA-G.R. SP No. 43821, with the Secretary of the Finance as petitioner, was directed to be consolidated with CA-G.R. SP No. 42380 which was instituted by Total 2000 Corporation. The need to consolidate these two petitions for certiorari is beyond question, as both are directed against the Court of Tax Appeals and the Filipino Pipe and Foundry Corporation, with the Commissioner of Customs as additional respondent in CA-G.R. SP No. 42380, and assail the same orders of respondent Court issued in CTA Case No. 5380 on July 3, 1996 and September 3, 1996. Pending resolution in CA-G.R. SP No. 42380 is private respondent's Motion for Reconsideration dated March 10, 1997. In CA-G.R. SP No. 43821, private respondent has submitted its Comment, which raises the same issue of forum-shopping ventilated in its aforesaid motion for reconsideration. WHEREFORE, the Court hereby resolves as follows: (a) To require petitioner in CA-G.R. SP No. 42380 to submit its Comment on private respondent's Motion for Reconsideration dated March 10, 1997, within five (5) days from receipt hereof; and cdtech (b) To direct petitioner in CA-G.R. SP No. 43821 to file a Reply, also within five (5) days from receipt hereof. SO ORDERED. Rasul and Hofilena, JJ . , concur.