A team from Hidayatullah National Law University (HNLU), Raipur has emerged as winners of the 3rd edition of the Chamber of Tax Consultants (CTC) Indirect Tax Law National Moot Court Competition, 2025 hosted by ILS Law College, Pune on January 18, 2026.
The winning team comprised Mahi Agrawal, Ananya Mishra and Ambati Nupur Rao. They were awarded a cash prize of ₹15,000.
The runners-up team from National Law Institute University (NLIU), Bhopal comprised Hiya Saxena, Sahil Yadav and Priyam Soni. They received a cash award of ₹10,000.
The moot proposition for the preliminary rounds dealt with Rule 96 (10) of the Central Goods and Service Tax Rules, 2017, its deletion and the impact. The final rounds dealt with the classification of semi-cooked frozen food preparations under Chapter 20, 21 of the Customs Tariff Act, 1975.
The team from Gujarat National Law University, Gandhinagar won Best Oralist and Symbiosis Law School, Pune won the Best Memorial award.
The final rounds were judged by Justice Milind Jadhav and retired Justice Shrikant D Kulkarni.