1. We have heard the learned counsel appearing for the parties at length with respect to the prayer made by the Central Government and the time frame for making the payment as per the order passed by this Court. During course of hearing, again an attempt was made to wriggle out of our judgment and orders, which were passed by this Court under the guise of reassessment and recalculation. That is not at all permissible. In view of decision, there is no scope of raising any further dispute with respect to any item or to raise fresh dispute. No dispute can be raised with respect to dues and they have to be paid. New round of litigation is prohibited. In the second inning, we have heard the same after remand of the issues to the TDSAT. Thereafter, there is no question of entertaining any kind of dispute with respect to the payment and dues worked out. No dispute shall be entertained. The calculations which have been given and the amount to be recovered at pages 180-181 of M.A.D. No. 9887 of 2020 (application for modification) in C.A. No. 6328-6399 of 2015 are taken to be as final amount and there can be no dispute raised about it. No recalculation and self-assessment can be undertaken. The calculations are as under :—
“AMOUNTS RECOVERABLE FROM MAJOR TSPs AS PER
PRILIMINARY ASSESSMENTS
S. No.
Name of the Company
Total Demand of DoT incorporat ing C&AG and Special Audit as on October 2019 (Rs. Cr.) (LF+SUC)
Self Assessment by Licensee pursuant to the Hon'ble SC Judgment (Rs. Cr.)
Payment Received till 06.03.2020 (Rs. Cr.)
Balance Due (Rs. Cr.)
A
B
C
D
Operational TSPs party to the litigation
1.
BHARTI AIRTEL GROUP
43980.00
13004.00
18,004.00
25976.00
2.
TELENOR INDIA PRIVATE LIMITED
BHARTI GROUP
43980.00
13004.00
18004.00
3.
IDEA CELLULAR LTD.
58254.00
21533 (LF 14453+SUC 7080)
3,500.00
54,754.00
4.
VODAFONE GROUP OF COMPANIES
VODAFONE IDEA
58254.00
21533.00
3500.00
54754.00
5.
TATA GROUP OF COMPANIES
16798.00
2197 (LF 1720 + SUC 477)
4,197.00
12,601.00
6.
QUADRANT TELEVENTURES LIMITED
189.91
25.28
0.69
189.22
7.
RELIANCE JIO INFOCOMM LTD.
70.53
194.79 (LF 148.03+SUC 46.76)
195.18
-
Sub-total (1-7)
119292.44
36954.07
25,896.87
93520.22
TSPs under Insolvency
8.
AIRCEL GROUP OF COMPANIES
12389.00
-
12389.00
9.
RELIANCE COMMUNICATION/RELIANCE TELECOM LIMITED
25199.27
3.96
25194.58
10.
SISTEMA SHYAM TELESERVICES LTD.
222.1 (LF 166.1+SUC 56)
0.73
11.
VIDEOCON TELECOMMUNICATIONS LTD.
1376.00
-
1376.00
Sub-total (8-10)
38964.27
-
4.69
38959.58
TSPs which were not party to the litigation
12.
LOOP TELECOM PVT. LTD.
604.00
-
604.00
13.
ETISALAT DB TELECOM PRIVATE LIMITED
14.
S TEL PVT. LTD.
15.
BHARAT SANCHAR NIGAM LIMITED
5835.85
-
-
5835.85
16.
MAHANAGAR TELEPHONE NIGAM LIMITED
4352.09
-
4352.09
Sub-total (11-16)
10791.94
222.1
0.00
10791.94
TOTAL
169048.65
37176.17
25901.56
143271.74
1. Total Demands are inclusive of Principal, Interest, Penalty and Interest on Penalty.
2. Total Demands have been calculated generally up to FY 2016-17. On these outstanding amounts, Interest/Penalty/Interest on Penalty is calculated up to October, 2019.
3. All dues are subject to further revisions due to departmental assessments, CAG audits, Special Audits, Court Cases etc.”
2. However, when we consider the dues of Telecom Service Providers under insolvency, we find that there are several companies which have dues to the extent of Rs. 38,964.27 crores, which have gone under liquidation. Since the dues are huge, we propose to examine the bonafides of the initiation of the proceedings under the IBC. Let all the documents of the companies viz. Aircel Group of Companies, Reliance Communication/Reliance Telecom Limited, Sistema Shyam Teleservices Ltd. and Videocon Telecommunications Ltd. relating to liquidation and orders passed in proceedings be placed on record within 10 days from today.
3. We have closed the matter with respect to the prayer made for making the payment in installments and the offer made by the Government, the time frame thereto and how to secure the amount. The order is reserved on that aspect.
4. However, we will hear the matter separately with respect to the companies under liquidation and test the bonafides of their action and how to ensure that the amount is recovered. Let all the documents be placed on record within 10 days from today and the matter be listed for hearing about these companies on the above aspect on 10.08.2020.
5. Written submissions and the reply, if any, be filed on or before 07.08.2020.