Interim moratorium comes into force once a CIRP application is filed with the NCLT. And a moratorium under Section 14 of the IBC operates once the CoC is constituted.
An interim moratorium is contemplated under Section 96 of the IBC when an application for personal insolvency is filed before the DRT. While a moratorium under Section 14 of the IBC commences when the NCLT declares it on the insolvency commencement date. Constitution of the CoC is irrelevant to a moratorium under Section 14.