https://www.scconline.com/blog/post/2023/02/22/in-view-of-moratorium-declared-by-nclt-all-the-proceedings-in-court-tribunal-cannot-continue-on-account-of-amendment-to-s-1786-it-act-itat-dismissed-appeals-filed-by-assess/
In view of moratorium declared by NCLT, all the proceedings in Court, Tribunal cannot continue on account of Amendment to S. 178(6) IT Act: ITAT