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    <description>The HC of Calcutta dismissed the appeal due to the moratorium under Section 14 of the Insolvency and Bankruptcy Code declared by the NCLT for the assessee company. The dismissal was made without any order as to costs, and the substantial questions of law presented in the appeal were left open.</description>
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      <description>The HC of Calcutta dismissed the appeal due to the moratorium under Section 14 of the Insolvency and Bankruptcy Code declared by the NCLT for the assessee company. The dismissal was made without any order as to costs, and the substantial questions of law presented in the appeal were left open.</description>
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