ILS organised 1st National Chamber of Tax Consultants Indirect Tax Moot Court Competition 2024

EVENT REPORT

Introduction

The “1st National Chamber of Tax Consultants Indirect Tax Moot Court Competition 2024” was conducted on 16th and 30th March 2024 at ILS Law College, Pune in a hybrid mode. Students enrolled in a full-time bachelor’s law program in any Indian/Foreign University at the time of the Competition were eligible to compete in the Competition.

We had a cap of 16 registrations and received applications from law colleges across India and abroad. The Oral Rounds of the Competition were divided into Preliminary Rounds, Quarter-final Rounds, Semi-final Rounds, and Final Rounds. The Preliminary, Quarter-Finals and Semi-final Rounds were conducted in a virtual mode on the 16th of March while the Final Round and valedictory ceremony was conducted at ILS Law College, Pune on the 30th of March, 2024.

The moot proposition for this edition was drafted by Ankita Vashishth (Advocate, Bombay High Court). The proposition was based on Indirect Tax Law and was based on GST implications on online game ‘Rummy’. The subject matter of indirect taxation makes this moot court competition one of its kind in India.

This edition of the Competition was conducted in collaboration with SCC Online and Eastern Book Company as our Knowledge and Skills Partners.

15 March 2024

The Inaugural ceremony of the Competition was held and was presided over by the following dignitaries:

For the inaugural ceremony – following persons presided over the event –

• Mr. V. Sridharan, Senior Advocate, Bombay High Court

• Dr K. Shivaram, Senior Advocate, Bombay High Court

• Dr. Deepa Paturkar, Principal, ILS Law College

• CA Haresh Kenia, President, The Chamber of Tax Consultants

• Ms. Divya Mittal, Prof., Faculty co-ordinator, advocacy skills activities, ILS Law College, Pune

• Ms. Niyati Mankad, Chairperson, Student Committee, the Chamber of Tax Consultants

Mr. Rajesh Raina conducted a training session on behalf of SCC Online for all the participants to give them a detailed overview of the database and aid them in research over the course of the Competition.

As part of memorial exchange, participants were allotted their sides for the preliminary rounds and were given the memorials of their opposing teams. These memorials were judges by 8 memo assessors: Adv. Swapnil Bangur, Adv. Nikhil Rungta, Adv. Jai Lodha and CA Raj Khona.

16 March 2024

• Preliminary Rounds

The preliminary rounds of the Competition witnessed a diverse array of legal talent and perspectives from the following teams:

1. The National University of Advanced Legal Studies (NUALS, Kochi)

2. National Law Institute University, Bhopal

3. University of Petroleum and Energy Studies (UPES Dehradun)

4. School of Excellence in Law, Tamil Nadu Dr. Ambedkar Law University

5. Symbiosis Law School, Pune

6. Himachal Pradesh National Law University

7. Symbiosis law school, Nagpur.

8. Maharashtra National Law University, Mumbai

9. Shankkarao chavan Law college

10. Rajasthan University

11. Rajiv Gandhi National University of Law, Punjab

12. ILS Law College

13. Narsee Monjee Institute of Management Studies, School of Law, Navi Mumbai

14. School of Law, CHRIST (Deemed to be University), Bangalore

15. Symbiosis Law School, NOIDA

The preliminary round were judged by 8 judges who are experienced legal professionals and chartered financial accountants: Sriram Sridharan, Advocate, CA Sumit Jhunjhunwala, Rajan Mishra, Advocate, Roshil Nichani, Advocate, CA Bandish Hemani, CA Jay Chheda, CA Yash Parmar and CA Ankit Kabra.

• Quarter-Final Rounds

After the preliminary rounds, the following eight teams proceeded to the quarter-final rounds on the basis of, firstly total wins, and secondly total marks in the preliminary rounds:

1. Symbiosis Law School, Pune

2. School of Excellence in Law, Tamil Nadu Dr. Ambedkar Law University

3. National Law Institute University, Bhopal

4. Maharashtra National Law University, Mumbai

5. Rajasthan University

6. Rajiv Gandhi National University of Law, Punjab

7. School of Law, CHRIST (Deemed to be University), Bangalore

8. Symbiosis Law School, NOIDA

The quarter-final rounds were judged by 8 judges in 4 courtrooms: CA Deepak Thakkar, Rajat Bose, Advocate, Harsh Shah, Advocate, CA Mandar Telang, Ruturaj Bhide, Advocate, Rahul Thakkar, Advocate, Shankey Agrawal, Advocate and CA Deepali Mehta.

• Semi-Final Rounds

The following four teams who won in the Quarter-final rounds on a knock-out basis proceeded to the semi-final rounds:

1. School of Excellence in Law, Tamil Nadu Dr. Ambedkar Law University

2. Rajasthan University

3. Rajiv Gandhi National University of Law, Punjab

4. School of Law, CHRIST (Deemed to be University), Bangalore

The semi-final rounds were judged were 4 judges in 2 courtrooms: Mr. Vikram Nankani, Senior Advocate, Mr. Vipin Jain, Advocate, CA Rajiv Luthia and CA Naresh Sheth

30 March 2024

• Final Rounds

The winner from each of the two Courtrooms on a knock-out basis in the semi-final round proceeded to the final round. The final round was conducted between Rajasthan University and School of Law, CHRIST (Deemed to be University), Bangalore.

The judges of the final round were as follows:

Hon’ble Shri. Justice Prithviraj Chavan, Bombay High Court

Hon’ble Dr. Justice Neela Kedar Gokhale, Bombay High Court

• Valedictory Ceremony

The final day of the Competition concluded with the Valedictory Ceremony.

The dignitaries for the event were as follows:

1. Hon’ble Shri. Justice Prithviraj Chavan, Bombay High Court

2. Hon’ble Dr. Justice Neela Kedar Gokhale, Bombay High Court

3. Shri. Devendra Nagvenkar, Additional Director General, DGGI, Pune

4. CA. Haresh Kenia, President of the Chamber of Tax Consultants

5. Niyati Mankad, Advocate, the Chairperson, Student Committee, the Chamber of Tax Consultants

6. Dr. Deepa Paturkar, Principal (Additional Charge), ILS Law College, Pune

The event was also graced by members of the managing committee of the ITAT Bar Association attended the event – Vice President – Adv. Mr. K. Gopal, Joint Secretary – Adv. Mr. Paras Savla,

Managing Committee member – Mr. Rahul Hakani, Adv

The winners in various categories were felicitated with certificates, trophies and cash prizes:

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