There are low rated books which are objectively 'bad', and then there are those which 'didn't work for me'. I will be humble given the legendary status of the author and his generation of countrymen in the annals of literature and position this one in the latter category. However I must specify - that this is not just a 'didn't work for me' but more like a 'really didn't work for me at all'.
This is a special book for most Indians given the connection to Jhumpa Lahiri's The Namesake (and the Mira Nair movie) where the main protagonist names his son Gogol Ganguly, since he was reading The Overcoat when he was saved in a railway accident many eons ago. The book is then gifted from father to son, and is a symbol of much significance. So I expected it to be full of some intelligent and wry life-changing observations.
Alas. These are tales based in fantasy and surrealism, where nothing really makes sense. There is no moral at the end of it. There is little if any slice-of-life of 19th century Little Russia (unless folk tales from medieval times intrigue you). There is no real twist in the tale. Apart from the titular story (The Overcoat), the rest barely held any interest. 'The Two Ivans' was okay for a while I guess. But they very much feel like the stories grandparents tell kids where they're just making up stuff as they go along with nary a head or tale - they are also way too long.
Perhaps one day I will be patient enough to appreciate and enjoy this genre as well. Perhaps there is a nuanced underlying meaning which is clearer on more research and context. But until then, taking a hard-pass on all Russian short-stories for a while thanks to you Mr. Gogol.