Tata Play, Culver Max clash over audit request at TDSAT hearing

New Delhi: The Telecom Disputes Settlement and Appellate Tribunal (TDSAT) on Tuesday heard a plea in the ongoing dispute between Tata Play and Culver Max Entertainment Limited. During the hearing, Tata Play strongly opposed Culver Max’s request for an audit of its subscriber base and revenue data.

The dispute is now under the scrutiny of TDSAT, which has scheduled hearings over the next two days.

Tata Play’s legal team raised several objections to the audit request. One of the main concerns is the appointment of MGB & Co. as the auditor. Tata Play argues that the firm does not have the necessary certifications and expertise required for audits in the telecom sector.

The company also pointed out procedural lapses, particularly regarding the Non-Disclosure Agreement (NDA), insisting that the dispute revolves more around these procedural issues than the audit itself. Tata Play has proposed that BECIL, a government-owned and TRAI-certified agency, be appointed as the independent auditor.

In their detailed defence, Tata Play's senior counsel made it clear that the dispute is about procedural matters related to the NDA rather than the audit itself. With the exception of Sony's insistence on signing the NDA only after MGB & Co. had done so, Tata Play stressed that there is no disagreement with Sony (Culver Max Entertainment) on the audit.

Culver Max filed a suit on September 4 under the interconnection agreement category, requesting extensive operating data and a thorough audit of Tata Play's subscribers. Section 14 of the TDSAT Act gives broadcasters the authority to petition the Tribunal over disagreements about interconnection terms, such as subscriber accounting, revenue-sharing plans, and claims that DTH operators have underreported or failed to pay dues.

Earlier, the Tribunal had given Tata Play limited relief by ordering the operator to deposit Rs 40 crore within two weeks to halt the execution of a demand notice from Culver Max for Rs 128.42 crore.

In a further important ruling, the Tribunal ordered the broadcaster to stop showing any static images or scrolls related to the issue and halted the execution of the disputed notice. The next hearing in this matter is scheduled for September 26, 2025.