The attachment order issued by Directorate of Enforcement and as confirmed Adjudicating Authority under PMLA Court is a nullity and nonest in law in view of Sections 14(1)(a), 63 and 238 of IBC and the Resolution Professional can proceed to take charge of the properties and deal with them under IBC as if there is no attachment order – Sterling SEZ and Infrastructure Limited Vs. Deputy Director Directorate of Enforcement, (Prevention of Money Laundering Act)  – NCLT Mumbai Bench