3rd Edition of the National Indirect Tax Moot Court Competition

PNN

Pune (Maharashtra) [India], December 23: The Chamber of Tax Consultants (CTC), along with ILS Law College, Pune, had commenced the 3rd Edition of the National Indirect Tax Moot Court Competition, strengthening its commitment towards promoting excellence in indirect tax law advocacy, research, and litigation skills among law students across India.

As stated by CTC: "The National Indirect Tax Moot Court continues to stand as a platform where the next generation of tax lawyers hone their advocacy skills and engage with real-world legal challenges."

It is widely regarded as the only moot court competition in the country that has been exclusively committed to Indirect Tax laws. The competition aims to familiarise aspiring lawyers with the practical realities of indirect tax litigation and recent legal developments.

This year's edition introduced a unique dual-moot-problem structure. The pre-final rounds were based on issues concerning the restriction on IGST refunds for exporters under Rule 96(10) of the CGST Rules, reflecting the ongoing litigation trends. The final round, on the other hand, will be incorporating an entirely new problem focusing on the applicability of excise orders in the GST regime, classification disputes, and jurisdictional challenges, ensuring enhanced academic rigour and depth.

The competition was conducted in a hybrid format for wider participation while preserving the gravitas of an in-person final. About 16 teams in total from leading law institutions across India, like National Law University, Tripura, and Symbiosis Law School, Pune participated. The competition is already in progress, the online rounds were conducted over this weekend (20-21 Dec), and 2 finalist teams have been announced. The rounds are structured as follows:

* Preliminary Rounds: 8 rounds, conducted online on 20th December 2025 (6:00 PM - 8:00 PM)

* Quarter-Final Rounds: 4 rounds, conducted online on 21st December 2025 (9:00 AM - 10:00 AM)

* Semi-Final Rounds: 2 rounds, conducted online on 21st December 2025 (12:00 PM - 2:00 PM)

* Grand Final Round: To be held offline on 17th January 2026 at ILS Law College, Pune

The preliminary and quarter-final rounds were judged by a panel of eight judges, while the semi-finals were presided over by four senior judges, including CA Naresh Sheth, CA Rajiv Luthia, and Adv. Anil Balani and Adv KS Naveen Kumar. Judges for the final rounds will be from the judiciary. It addressed the valedictory ceremony, offering participants invaluable exposure to the judiciary at the highest level.

Chamber of Tax Consultants' key representatives include CA Namrata Dedhia (Chairperson, Student Committee), CA Charmi G. Shah (Vice Chairperson, Student Committee), and CA Mansi Nagda (Member, Student Committee). The faculty coordinators of the college are Dr. Divya Mittal and Prof. Bhumika Rathod, under the guidance of Principal Dr. Deepa Paturkar.

Quoting on the growing stature of the competition, a CTC representative said, "With expanded participation, a refined moot structure, and the involvement of senior members of the judiciary, this edition promises to set new benchmarks for tax-law mooting in India."

The event won't be live-streamed, and updates and highlights will be shared on CTC's official social media platforms, providing continued engagement with the legal and academic community.

While focusing on the recent controversies, evolving jurisprudence, and hands-on advocacy training, the 3rd National Indirect Tax Moot Court Competition stands as a premier platform for law students aspiring to build careers in tax litigation and advisory practice.

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