6th TGA Moot Court Competition 2025 – Apply Now!

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The TGA Moot Court Competition is back with its 6th edition, and it’s set to raise the bar yet again. Scheduled for 6th and 7th December 2025, this highly regarded virtual moot court competition is organized by Thomas George & Associates, Hyderabad. With a strong reputation for promoting litigation training and academic excellence, the TGA Moot Court Competition 2025 is a must-attend event for law students looking to sharpen their courtroom skills.

Whether you’re a seasoned mooter or new to the world of competitive advocacy, this competition offers a golden opportunity to explore insolvency law, test legal acumen, and engage with students from across the country.

About the Moot Proposition

This yearโ€™s moot problem is based on Section 62 of the Insolvency and Bankruptcy Code (IBC), 2016, framed around a civil appeal before the fictional Supreme Court of Indigo. The fictional dispute involves:

  • ABC Bank, the financial creditor
  • XYZ Pvt. Ltd., the corporate debtor

Key facts include a sanctioned loan of โ‚น500 crores, repeated One-Time Settlement (OTS) attempts, COVID-19 disruptions, and a legal battle over the applicability of Section 10A of the IBC, which bars insolvency proceedings during the pandemic. The matter was rejected at both NCLT and NCLAT levels, leading to a Supreme Court appeal.

Moot Issues Include:

  1. Is a second application under Section 7 IBC legally barred?
  2. Is the date of default mandatory, and can it be changed based on facts?
  3. Does an error in the date of default invalidate an otherwise valid application?
  4. Is limitation computed from NPA date or other recognized correspondences?

This problem brings procedural nuances, commercial laws, and judicial reasoning to the forefrontโ€”ideal for academic and advocacy exploration.

Who Can Participate?

The TGA Moot Court Competition 2025 is open to:

  • All law students from 3-year or 5-year programs
  • Teams of 3 members: 2 speakers and 1 researcher
  • Maximum 2 teams per college

Registration Process & Timeline

  • Fee: โ‚น750 per team (via Google Pay: +91 8209156354)
  • Last Date to Register: 1st September 2025
  • Clarification Deadline: 10th September 2025
  • Memorial Submission (Soft Copy): 15th November 2025 by 6 PM
  • Memorial Exchange: 5th December 2025
  • Competition Dates: 6th & 7th December 2025

All submissions, including registration confirmations, must be sent to: tgacompetitions@gmail.com.

Participants must include:

  • Full names and contact numbers
  • College ID cards
  • Postal addresses for certificate delivery
  • Payment proof (screenshot)

Memorial Guidelines

  • Only soft copies are to be submitted
  • Max: 6 pages for arguments (excluding prelims like index, issues, and prayer)
  • Formatting: Times New Roman, 12 pt (text), 10 pt (footnotes), 1.5 spacing
  • Petitioners: Blue cover page
  • Respondents: Red cover page

Prizes and Recognition

The TGA Moot Court Competition offers attractive rewards:

  • Best Team: โ‚น20,000 + Trophy
  • Runners-Up: โ‚น10,000
  • Best Memorial: โ‚น5,000
  • Best Speaker (Prelims): โ‚น5,000
  • Best Researcher: โ‚น5,000
  • Books sponsored by Gogia Law Agency
  • Certificates and trophies sent by post to all winners and participants

Why You Shouldnโ€™t Miss It

The TGA Moot Court Competition 2025 stands out for its:

  • Realistic, litigation-centric problems
  • National-level visibility and networking
  • Constructive feedback from judges
  • Legal and procedural depth, especially on insolvency issues
  • Fully virtual setup that removes geographical barriers

In a legal career, moot court competitions are more than academic exercisesโ€”they are foundational experiences. The 6th TGA Moot Court Competition delivers exactly that, making it an essential milestone for any law student aiming to stand out.

Ready to Register?

Take the first step toward national recognition and legal excellence by joining the 6th TGA Moot Court Competition 2025โ€”a premier platform to showcase your advocacy, research, and litigation skills. Law students from across India will gather virtually to debate, argue, and network at this intellectually charged event.

Prepare your team of three, finalize your memorials, and submit your complete registration packageโ€”including names, ID proofs, and payment confirmationโ€”to tgacompetitions@gmail.com by 1st September 2025.

Donโ€™t miss this opportunity to engage with top talent, win exciting cash prizes, and gain valuable feedback from experienced legal professionals.


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Section 6(2)(b) CGST Act bars the initiation of any proceedings on the same subject matter

The Supreme Court held on 14 August 2025 in the case of M/S Armour Security (India) Ltd vs Commissioner, Cgst, Delhi that Section 6(2)(b) CGST Act bars the โ€œinitiation of any proceedingsโ€ on the โ€œsame subject matterโ€. Justices J.B. Pardiwala and R. Mahadevan upheld the High Courtโ€™s decision and laid down guidelines with reference to the definition of โ€œproceedingsโ€ within the scope of Section 6(2)(b) of the CGST Act.

The petitioner which is a public limited company registered under the Companies Act, 2013 engaged in security services, received  a Show Cause Notice (SCN) under Section 73 of the CGST Act for the tax period due to non-reconciliation of turnovers and excess claim of Input Tax Credit (ITC). In a search conducted under Section 67(2) of the CGST Act, electronic gadgets/documents were seized. The petitioner challenged the summons, claiming lack of jurisdiction. 

The Court referred to the ratio in G.K. Trading, wherein the High Court of Allahabad interpreted the phrase โ€œsubject matterโ€ to mean โ€˜cause of actionโ€™ in relation to the same dispute in a proceeding before a proper officer under the relevant GST enactment. To exemplify upon the scope of issuing show cause notices, the judgement in Gorkha Security Services v. Govt. (NCT of held that the service of a show cause notice is made in order to inform the noticee about the case that has been set up against him, which he has to meet.

The Supreme Court clarified that parallel proceedings  cannot be initiated by another tax administration when one of the tax administrations has already initiated intelligence-based enforcement action. The bar in Section 6(2)(b) of CGST Act applies only to formal proceedings (SCNs), not searches/summons. Authorities must coordinate to avoid taxpayer harassment and while Central/State authorities can independently investigate, only one can issue an SCN for the same subject matter. This case made an important differentiation between investigation and adjudication, where the latter is barred if parallel.

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