The Hon’ble NCLT, Hyderabad Bench observed that in the present instance, the account having a balance of Rs. 18,61,866 was under the garnishee orders of much larger amounts from the different Tax Authorities from the dates prior to initiation of CIRP against the Corporate Debtor. This amount was unavailable to the Corporate Debtor prior to the commencement of the CIRP, and as such, it does not form part of the liquidation estate.