In Liquidation, all the Creditors are entitled to get their dues only in terms of Section 53 of Code & different Creditors cannot be allowed to resort to different proceedings and enactments only because they are Authorities under earlier enactments considering the Provision of Section 238 of Code – Pinakin Shah-Liquidator of M/s. Brew Berry Hospitalities Pvt. Ltd. Vs. The Assistant Commissioner of State Tax – NCLAT New Delhi