In NSP Unsgaard (Pty) Ltd v Master of the High Court, Cape Town and Another, the applicant, NSP Unsgaard (Pty) Ltd sought to review and set aside a decision of the first respondent, the Master of the High Court made on 28 January 2022 in terms of section 46 of the Insolvency Act,1936 (“the Act”). The decision in question permitted the liquidators of the second respondent, Green Tissue (Pty) Ltd ), to disregard a set off applied by NSP in its dealings with Green Tissue before the latter’s liquidation.