As per the case facts, two companies engaged in spectrum trading agreements. Bank guarantees were issued by one company on behalf of the other to the Department of Telecommunications due ... to the latter's inability to provide them. The appeals arose concerning the right to claim set-off during a Corporate Insolvency Resolution Process when the Resolution Professional takes control of the corporate debtor's assets. The question arose whether a claim for set-off is permissible within the Corporate Insolvency Resolution Process under Section 25(2)(a) of the IBC. Finally, the Supreme Court dismissed the appeals. It concluded that the moratorium under Section 14 of the IBC is intended to protect and prevent the depletion of the corporate debtor's assets, and therefore, the argument that the amount sought for set-off was not part of the corporate debtor's assets was incorrect.