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TELECOM DISPUTES SETTLEMENT AND APPELLATE TRIBUNAL
Shiva Kirti Singh, CJ
ACN Digital Pvt. Ltd. – Appellant
Versus
ZEE Entertainment Ltd. – Respondent
| Table of Content |
|---|
| 1. background of financial dispute based on audit discrepancies. (Para 1 , 2 , 4) |
| 2. arguments regarding the legitimacy and process of the audit. (Para 3 , 5 , 6 , 7) |
| 3. court's tentative evaluation of the validity of audit findings. (Para 8) |
| 4. judicial reasoning supporting interim relief while balancing interests. (Para 9) |
| 5. next procedural steps as directed by the court. (Para 10) |
ORDER
By S.K. Singh, Chairperson –
Both the parties have been heard on the issue of an appropriate interim arrangement in respect of a demand of Rs.13.21 crores from the petitioner on account of an audit held at the instance of the respondent.
2. This petition was filed in January 2021 against disconnection notice dated 07.01.2021 issued by the respondent mainly for three reasons. At the initial stage, by the very first order passed on 28.01.2021, this Tribunal issued interim directions in respect of other reasons/issues and in respect of a major issue relating to demand of additional licence fee of Rs.13.21 crores, it was made clear that this demand will remain in abeyance but shall be reconsidered after the respondent files its reply. In that order it was noted that the impugned disconnec
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