Ivy Entertainment Private Limited vs. 14 Reels Plus LLP & Ors.
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The Petitioner, Ivy Entertainment Private Limited, filed a Contempt Petition against the Respondents, 14 Reels Plus LLP & Ors., for alleged contempt of a Court Order dated 28.11.2025. This order had decreed a Civil Suit (CS(COMM) No.1273/2025) in terms of a settlement agreement between the parties. The Petitioner submitted that while the main component of the agreed amount has been paid by the Respondents, the payment towards TDS and GST remains outstanding. The Petitioner's submissions indicated that there was no willful disobedience of the Court's order, but rather the Petitioner was seeking execution of the decree dated 05.01.2026.
Held
The Court held that the Petitioner's claim for outstanding TDS and GST payments, while stemming from a judicially decreed settlement, did not amount to willful disobedience of the Court's order sufficient to sustain a contempt petition. The Court reasoned that the Petitioner's own submissions indicated that the issue was not one of willful defiance but rather a matter of enforcing the decree. Therefore, the Court found that the appropriate recourse for the Petitioner was not a contempt petition, but rather to pursue execution proceedings. The Court explicitly stated that the Petitioner was at liberty to follow the appropriate remedy of execution. No specific amount in dispute was quantified, and the tax periods were not specified. The Court did not leave any issue undecided.
Key Issues
1. Whether the non-payment of outstanding TDS and GST amounts to willful disobedience of the Court's order dated 28.11.2025, thereby constituting contempt of court under Sections 11 and 12 read with Section 2(b) of the Contempt of Courts Act, 1971? The Petitioner argued that the Respondents' failure to pay the TDS and GST components of the settlement amount constitutes a breach of the court's decree. The Petitioner's primary contention was that the outstanding payments were part of the settlement that was judicially decreed. The Respondents did not present any arguments as recorded in the judgment. The Court, however, noted the Petitioner's submission that there was no willful disobedience, but rather a need for execution of the decree.
Sections Cited
Section 11, Section 12, Section 2(b)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2026 CM APPL. 67454/2026 (Exemption)
Exemption allowed, subject to all just exceptions.
The Application stands disposed of. CONT.CAS(C) 1813/2026
Contempt Petition under Sections 11 and 12 read with Section 2(b) of the Contempt of Courts Act, 1971, has been filed on behalf of the Petitioner for contempt of the Order dated 28.11.2025 of this Court.
The record shows that the parties entered into a Settlement and the CS(COMM) No.1273/2025 was decreed vide Judgment dated 28.11.2025, in terms of the Settlement inter se the parties.
As per the submissions of the Petitioner himself while the main component of the agreed amount, has been paid by the Respondents but the payment towards TDS and GST yet remains to be paid. It is evident from the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/10/2026 at 11:14:48
submissions made that there is no willful disobedience of the Order of the Court but by way of the present Contempt Petition, the Petitioner is only seeking execution of the decree dated 05.01.2026. 6. The Petitioner is at liberty to follow the appropriate remedy of execution.
The Contempt Petition is disposed of accordingly.
NEENA BANSAL KRISHNA, J SEPTEMBER 28, 2026/RS This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/10/2026 at 11:14:48
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.