“Once an order of liquidation is passed and a statutory liquidator is appointed, the assets of the corporate debtor are required to be dealt with in accordance with Section 53 IBC i.e. the “waterfall mechanism” and the dues are to be paid in the order of priority set out in the section. Section 238 IBC contains a non-obstante clause giving primacy to the mechanism for distribution of the assets of the corporate debtor in the manner prescribed under the IBC.”