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IBC moratorium does not bar state civil forfeiture attachment where no debtor-creditor relationship exists; appeal dismissed.

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....Section 96 IBC's interim moratorium does not apply to attachment proceedings under the MPID Act because those proceedings are not "in respect of any debt" and the record lacks a debtor-creditor relationship; the MPID regime operates as a public law civil forfeiture aimed at protecting depositors, so its attachment of mala fide transferred property is outside the moratorium and the trial court rightly refused a stay. The MPID Act, being within State List competence, is not repugnant to insolvency law here and its attachment vests property in the State, excluding such assets from the insolvency moratorium; the appeal was dismissed with costs for dilatory prosecution.....