The Appellant pleaded

The Appellant pleaded that the Corporate Debtor unsuccessfully tried to get relief from Hon'ble Gujarat High Court and later the Corporate Debtor withdraw the petition on 27.01.2020, whereas the Financial Creditor filed Section 7 application and the moratorium was declared on 01.09.2020. It is further the case of the Appellant that Section 14 of the Code imposing moratorium of the Corporate Debtor cannot be applicable to the Appellant as the demerger stamp duty claim was approved much earlier in 2012.