TDSAT allows Culver Max to withdraw audit case against Tata Play

New Delhi: The Telecom Disputes Settlement and Appellate Tribunal (TDSAT), on Tuesday, allowed Culver Max Entertainment (formerly known as Sony Pictures Networks India) to withdraw its audit petition against Tata Play after the subscriber audit report was completed and placed on record.

Recording that the audit exercise had been concluded, the Tribunal permitted the broadcaster to withdraw the audit-related plea and disposed of the petition.

The Tribunal noted that the audit exercise had been completed and the report placed on record, following which Culver Max sought permission to withdraw the petition, a request that was allowed by the bench.

The audit petition had arisen under the TRAI Interconnection Regulations, 2017. Culver Max had sought an audit of Tata Play’s subscriber and revenue declarations to verify compliance with the interconnection agreement between the broadcaster and the direct-to-home (DTH) operator. 
With the audit exercise now complete, Culver Max informed the Tribunal that the limited purpose of the petition had been met.

The closure of the audit case marks the end of one strand of a wider and more contentious dispute between the two companies, which has been pending before the Tribunal for several months.

The audit process itself had been delayed due to disagreements over procedural issues, particularly the signing of a non-disclosure agreement (NDA) and the appointment of an auditor. 

Culver Max had proposed MGB & Co. as the auditor, while Tata Play had initially objected, raising concerns about the firm’s certification and experience in the broadcasting sector. Tata Play had suggested BECIL, a government-owned and TRAI-certified entity, as an alternative.

The deadlock was resolved earlier after the parties reached a settlement recorded by the Tribunal. Under the agreed terms, MGB & Co. was appointed as the designated auditor, and Culver Max agreed to sign the NDA with confidentiality clauses aligned to regulatory norms. 

The Tribunal had then granted time for the audit to commence and be completed within a defined timeline.

As per the settlement, the auditor was required to submit its report within seven days of completing the review. The audit covered data sharing, reporting and payment practices under the interconnection agreement, which Culver Max had flagged as areas of concern.

With the report now placed on record, the audit-related proceedings have formally come to an end.

While Tuesday’s order closes the audit petition, the Tribunal continues to hear a broader dispute between Culver Max and Tata Play relating to interconnection terms and alleged subscription dues.

The conflict began when Tata Play dropped 25 Culver Max channels from its DTH packs, citing contractual differences. Culver Max alleged that the move violated both the interconnection agreement and the TRAI regulatory framework, leading to multiple petitions before the TDSAT.

On May 21, 2025, Culver Max issued a disconnection notice claiming outstanding subscription dues of Rs 128.42 crore for services up to March 31, 2025. Tata Play challenged the notice, arguing that the dues were disputed and that the broadcaster’s action was not in line with regulations.

In an interim order dated May 27, 2025, the Tribunal stayed the proposed disconnection, subject to Tata Play depositing Rs 40 crore. The amount was deposited on June 3, 2025, allowing continued transmission of Culver Max channels.

Culver Max later filed a recall application, alleging that Tata Play had made incorrect submissions to obtain interim relief. 

It placed a statement of accounts before the Tribunal, claiming total outstanding dues of Rs 124.87 crore, including arrears and current invoices. 
Tata Play disputed these claims, stating that most invoices had been paid and that remaining differences were part of routine reconciliation.

The Tribunal dismissed the recall application and has listed the main broadcasting and dues dispute for final hearing on February 13, 2026.