TaxTMI 
TaxTMI 
2022 (7) TMI 1273
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.... from the Respondent in the project "Shriram Summit", situated at Golahalli Electronic City. Bangalore on introduction of GST w.e.f. 01.07.2017, in terms of Section 171 of the CGST Act, 2017. 2. Vide the above mentioned Report dated 31.03.2021, the DGAP has inter-alia stated that:- a. The Karnataka State Screening Committee on Anti-profiteering examined the said application and forwarded the said application with its recommendation, to the Standing Committee on Anti-profiteering for further action, in terms of Rule 128 of the Rules. b. The aforesaid Application was examined by the Standing Committee on Anti-profiteering. Thereafter, it decided to forward the same to the DGAP to conduct a detailed investigation in the matter. Accordingly, investigation was initiated to collect evidence necessary to determine whether the benefit of ITC had been passed on by the Respondent to the Applicant No. 1 in respect of Construction Service supplied by the Respondent. c. Further, the Standing Committee on Anti-profiteering, forwarded another application, filed by Applicant No. 2, 3 & .4 against, the Respondent, In respect of purchase of a flat, in the project "Shriram Summit". d. ....
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.... Keeping the same in mind, very thin margin was kept in the project. Further, pre-GST, he was eligible to avail credits of VAT and Service Tax and hence there would be very minimal chance of increase in credits due to introduction of GST. The prices of goods like Steel and Cement had increased multi-fold while there had been no additional consideration collected from the customers. i. Vide the aforementioned letters, the Respondent submitted the following documents/information: (i) Copies of GSTR-1 Returns for the period July, 2017 to April, 2020. (ii) Copies of GSTR-3B Returns for the period July, 2017 to April, 2020. (iii) Electronic Credit Ledger for the period July, 2017 to April, 2020. (iv) Copies of VAT returns (including all annexures) & ST-3 returns for the period April, 2016 to June, 2017. (v) Copies of all demand letters/agreements issued to the Applicant Nos. 1 to 4. (vi) Details of VAT, Service Tax, ITC of VAT, Cenvat credit for the period April, 2016 to June, 2017 and output GST and ITC of GST for the period July, 2017 to April, 2020 for the project "Shriram Summit". (vii) Cenvat/ITC Register for the FY ....
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....visional ITC which might be required to be reversed by the Respondent if such units remain unsold at the time of issue of the completion certificate, in terms of Section 17(2) & Section 17(3) of the CGST Act, 2017, which read as under: Section 17 (2) "Where the goods or services or both are used by the registered person partly for effecting taxable supplies including zero-rated supplies under this Act or under the Integrated Goods and Services Tax Act and partly for effecting exempt supplies under the said Acts, the amount of credit shall be restricted to so much of the input tax as is attributable to the said taxable supplies including zero-rated supplies". Section 17 (3) "The value of exempt supply under sub-section (2) shall be such as may be prescribed, and shall include supplies on which the recipient is liable to pay tax on reverse charge basis, transactions in securities, sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building". Therefore, the ITC pertaining to the unsold units might not fall within the ambit of this investigation and the Respondent was required to recalibrate the selling price of such units to be sold to ....
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....riods as well as the turnovers, the recalibrated base price and the excess realization (profiteering) during the post-GST period, have been tabulated in Table-'B' below, Table-'B' (Amount in Rs.) Sr.No. Particulars 1. Period A July, 2017 to April, 2020 2. Output GST rate (%) B 12 3. Ratio of CENVAT credit to Total Turnover as per table - 'A' above during the period 01.04.2016 to 30.06.2017 (%) C 6.88% 4. Ratio of CENVAT credit to Total Turnover as per Table 'A' above during the period 01.07.2017 to 30.04.2020 (%) C 6.96% 5. Increase in ITC availed post-GST (%) D=6.96% less 6.88% 0.08% 6. Analysis of Increase in input tax credit: 7. Base Price raised during July, 2017 to April, 2020 (Rs.) E 2,29,59,89,851 8. GST raised over Base Price (Rs.) F=E*B 27,55,18,782 9. Total Demand raised G=E+F 2,57,15,08,633 10. Recalibrated Base Price H=E*(1-D) or 99.92% of E 2,29,41,53,059 11. GST @ 12% I=H*B 27,52,98,367 12. Commensurate demand price J=H+I 2,56,94,51,426 13. Excess Collection of Demand or Pro....
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....rt had been carefully considered by this Authority and a Notice dated 17.06.2021 was issued to the Respondent to explain why the Report dated 31.03.2021 furnished by the DGAP should not be accepted and his liability for profiteering in violation of the provisions of Section 171 should not be fixed. The Respondent was directed to file written submissions which had been filed on 15.07.2021 wherein the Respondent had inter-alia, submitted that:- a) The Project "Shriram Summit" had been developed on 56,792 Sq. mtr. of land area out or which 13,391 sq. mtr. was covered area and 44,910 sq, mtr. was open area. The project was High rise Residential Apartments having 1128 flats being constructed in 2 Phases. Phase-1 has 2 Blocks 2B+G+13 Floors in 17 towers, Block-01 10 Towers with 520 flats and Block- 02 7 Towers with 392 flats. Particulars Area sft Flats Sold 13,43,165 1,061 Unsold 82,960 67 Total 14,26,125 1,128 The project "Shriram Summit" was in the category of budge homes in Bangalore which an average middle class buyer could easliy afford. Further, in pre-GST period, the Respondent was eligible to avail credits of VAT and Service T....
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....en empowered to determine the methodology and procedure for determination as to whether the supplier had passed on. the benefit to the recipient. c) The methodology adopted by DGAP was arbitrary and grossly incorrect as the learned DGAP had arrived at the profiteering or Rs. 20,57,207/- on the basis of difference between the ratios of ITC,s to turnovers to area sold under the Pre-GST and Post-GST Period. Since this Authority had not prescribed any methodology or procedure to determine the benefit to be passed on by the Supplier, the DGAP had adopted its own method by arriving at the benefit as a ratio of ITC availed pre-GST and post-GST which was arbitrary, grossly incorrect and could not be adopted for a supplier in the real estate sector. The DGAP has arrived at the profit of Rs. 20,57,207/- on the basis of difference between the ratios of ITCs to turnovers to area sold under the Pre-GST and Post-GST Period. The said method was not appropriate, as in the real estate sector, there was no correlation between the ITC and output tax liability. d) In terms of Section 171 the benefit of ITC has to be passed on to the recipient by way of commensurate reduction in price....
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....ed by the Larger Bench of the Tribunal in the case of Hico Linterprises Vs. Commissioner of Customs (2005) 189 ELT 135]. g) The levy of Penalty under Section 171 (3A) read with Rule 133(3)(d) was unwarranted. The Respondent retied upon the decisions in the cases of:- (i) Rajasthan Spinning & Weaving Mills Ltd. v. CCE [2005 (179) E.L.T 70 (Tri- Del.)] (ii) H.E.G Ltd. v. CCE, Bhopal [2005 (191) E.L.T. 1199 (Tri-Del)]. (iii) Flyingman Air Courier Nt. Ltd v. CCE, Jaipur [2004 (170) E.L.T 417 (Tri-Del)] (iv) Union or India v. Kamlakshi Finance Corporation Ltd. [1991 (55) E.L.T. 413 (SC)] h) (i) That the intent to evade payment of taxes being absent, the levy of penalties under the said sections was not provided. In this connection, the Respondent relied on the following judicial pronouncements: • Kalpataru Power Transmission Ltd. Vs. C.S.T, Ahmedabad 12011 (22) STR 206 (Tri-Ahmd)] • Commissioner of Central Excise Commissionerate, Jalandhar v. M/s. Darmania Enterprises, Gurdaspur [2009 (14) STR 741 (P&H)] • Ice Networks Pvt Ltd vs. CST, Bangalore [2011 (20) STR 59 (Tri-Bang)] • Docsu....
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....d 'Notice' and 'Report' was unconstitutional and ultra-vires the DGAP has clarified that challenging the constitutional validity of Section 171 of the CGST Act, 2017 on Anti-profiteering and Rules made thereunder was erroneous and without any legal backing. The provisions of Section 171 of the CGST Act, 2017 on Anti- profiteering have been passed by the Parliament. The Respondent could not proceed with an assumption that the Legislature enacting the statute had committed a mistake and when the language of the statute was plain and unambiguous. The Respondent was not at liberty to find a defect but to proceed on a looting to follow the intention of the Statute. If the view of the Respondent was accepted the whole exercise of the legislature would be an exercise in futility. Section 171 (1) of the Act, envisages that any reduction in the rate of tax or the benefit of ITC has to be passed on to the recipients by way of commensurate reduction in prices. In other words, every recipient of goods or services has to get the benefit from the supplier and hence, this benefit has to be calculated for each and every product supplied. The investigation by the DGAP was conducted unde....
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.... benefit which a supplier was required to pass on to a recipient or the profiteered amount. However, to give further clarifications and to elaborate upon this legislative intent behind the law, this Authority had been empowered to determine/expand the Procedure and Methodology in detail. However, one formula which fits all cannot be set while determining such a "Methodology and Procedure" as the fact of each case was different. In real estate project parameters such as date of start and completion of the project, price of the house/commercial unit, mode of payment of price, stage of completion of the project, timing of purchase of inputs, rates of taxes, amount of ITC availed, total saleable area, area sold and the taxable turnover realized before and after the GST implementation would always be different than the other project and hence the amount of benefit of additional ITC to be passed on in respect of one project would not be similar to another project. Issuance of Occupancy Certificate/ Completion Certificate would also affect the amount of benefit of ITC as no such benefit would be available once the above certificates were issued. Therefore, no set parameters could....
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....port dated 31.03.2021, the CENVAT of Service Tax paid on input services & ITC of VAT paid on purchase of inputs in the Pre GST period had been clearly indicated. Further, ITC of GST available in the post GST period had also been clearly indicated. Therefore, the contention of the Respondent was not correct. ITC was available on the inputs (goods and services) purchased/used in the project, which was cost to the Respondent. Hence, when ITC was being considered in the investigation then it implied that the cost to the Respondent had been considered. Considering the cost or input turnover again, would have no use in computing the amount of profiteering or benefit of ITC to be passed on under Section 171 of the CGST Act, 2017. Section 17 1 (1) of the CGST Act, 2017 was very clear which stated that any reduction in the rate of tax or the benefit of ITC had to be passed oil to the recipient by way of commensurate reduction in prices. Therefore, the benefit of ITC was to be passed on to each recipient or to say flat buyers in the instant ease. Now, if output taxable turnover was not considered in the investigation, then it would be difficult to ascertain that out of total benefit....
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....e to prescribe a uniform method/practice/principle/rule to calculate such additional benefit of ITC available in the GST regime. The additional benefit of ITC would vary depending on the conditions of the supply as well as the nature of goods or services supplied and had to be determined on a case-to-case basis, in terms of Chapter XV of the CGST Rules, 2017. Furthermore., the sale of land being a transfer of immovable property and license approvals were outside the ambit of both Service Tax as well as GST. There was no implication of the cost of hind in arriving at the ratio of total credit available to the Respondent as abatement for the same was provided in determination of taxable turnover. Further, cost of land, land development rights, license approvals etc. were integral parts of the cost of project and were already accounted for in the turnover i.e. Demands made from the flat buyers. This had no relevance whatsoever in determination of the benefit of the additional ITC that accrues to a supplier (here the Respondent) due to implementation of GST, which was required to be passed on to the recipients (here the flat buyers) in terms of Section 171 of the CGST Act, 201....
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....th additional ITC only after introduction of the GST. This additional benefit of ITC pertained to the entire project or in other words related to each flat/unit of the project of the Respondent. Hence all unit/flat buyers were eligible to get their due benefit of ITC from the Respondent irrespective of his bookings made in pre-GST or post-GST period. Whatever was the negotiated price, the benefit of additional ITC had to be specifically passed on to all the recipients by the Respondent. This benefit had to be passed on over and above any other kind of negotiations made with the homebuyers. c. For the averment made by the Respondent that the impugned 'Notice' and 'Report' was premature, the DGAP has submitted that the maxim 'lex non cogit ad impossibilia' was not applicable in the present case. It implied that law did not permit a man to do that which he could not possibly perform. The case laws cited by the Respondent was based on this maxim alone. Quantification of profiteered amount was a pure mathematical exercise. GST credit available in the pre-GST period as well as the ITC of GST available in the post GST period during a given time frame was always available.....
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....n the available ITC. Accordingly, in the investigation report also, the ITC proportionate with the sold area on the critical date had been considered by the DGAP. In the impugned period the Respondent had availed ITC and utilized it for payment of outward taxes. The Respondent had also collected GST from the home-buyers without passing on the benefit of additional ITC to them. This was in contravention to Section 171 of the CGST Act, and Rules made therein. The Benefit under Section 171 of the Act has to be passed on at the time of raising the invoices/receipt of advances. In all the investigated cases pertaining to Construction Service, the amount of credit availed was taken instead of credit utilized as the unutilized credit was available for utilization to set off the future tax liabilities. Therefore, the DGAP had conducted his investigation within the scope of Section 171 of the CGST Act, 2017 and Rules made thereunder, on the basis of information and documents collected from the Respondent and submitted the report on his findings to this Authority. f. For the contention raised by the Respondent that the levy of Penalty under Section 171 (3A) read with Rule 1....
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.... reading of Section 171 (1) that it deals with two situations: - one relating to the passing on the benefit of reduction in the rate of tax and the second pertaining to the passing on the benefit of the ITC. On the issue of reduction in the tax rate, it is apparent from the DGAP's Report that there has been no reduction in the rate of tax in the post GST period; hence the only issue to be examined is as to whether there was any net benefit of ITC with the introduction of GST. It is observed from the report that the ITC, as a percentage of the turnover, that was available to the Respondent during the pre-GST period (April-2016 to June-2017) was 6.88%, whereas, during the post-GST period (July-2017 to April, 2020), it was 6.96% for the project 'Shriram Summit'. This confirm that, post-GST, the Respondent has been benefited from additional ITC to the tune of 0.08% (6.96% - 6.88%) of his turnover for the project 'Shriram Summit' and the same was required to be passed on to the customers/flat buyers/recipients. The MAP has calculated the amount of ITC benefit to be passed on to all the flat buyers as Rs. 20,57,207/- for the project "Shriram Summit', which was ava....
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....e, in one real estate project, date of start and completion of the project, price of the house/commercial unit, mode of payment of price, stage of completion of the project, timing of purchase of inputs, rates of taxes, amount of ITC availed, total saleable area, area sold and the taxable turnover realized before and after the GST implementation would always be different than those of the other project and hence the amount of benefit of additional ETC to he passed on in respect of one project would not be similar to that of another project. Issuance of Occupancy Certificate/ Completion Certificate would also affect the amount of benefit of l IC as no such benefit would be available once the above certificates arc issued. Therefore, no set of parameters can be fixed for determining methodology to compute the benefit of additional ITC which would be required to be passed on to the buyers of such units. Further, the power to determine its own Methodology & Procedure has been delegated to the NAA under Rule 126 of the CGST Rules, 2017, as per the provisions of Section 164 of the above Act. Such power is generally available to all the judicial, quasi-judicial and statutory authoritie....
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....nt has also made averment that Anti-Profiteering measure does not to apply to flats sold post introduction of GST. In this regard, it is to mention that the DGAP has investigated the matter of additional benefit of ITC in respect of project which was launched before implementation of GST (pre-GST era) and continued in GST regime. It was done because in the erstwhile tax regime (pre-GST), various taxes and cesses were being levied by the Central Government and the State Governments, which got subsumed in the GST. Out of these taxes, the ITC of some taxes was not allowed in the erstwhile tax regime. In ease of Construction Service, while the ITC of Service Tax was available, the ITC of Central Excise Duty paid on inputs was not available to the service provider. Such input taxes, the credit of which was not allowed in the erstwhile tax regime, used to get embedded in the cost of the goods or services supplied, resulting in increased price. With the introduction of GST w.e.f. 01.07.2017, all these taxes got subsumed in the GST and the ITC of GST was available in respect all goods and services, unless specifically denied. Broadly, the additional benefit of ITC in the GST regime would b....
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....d are not directly relevant to Anti-Profiteering. Further, the provisions of Section 171 and Rules made thereunder are very simple and unambiguous with no scope of wrong interpretation. In view of the above, the case laws relied upon by the Respondent are of no help to him. 11. For the reasons mentioned herein above, the Authority finds no reason to differ from the above-detailed computation of profiteering in the DGAP's Report or the methodology adopted. The Authority finds that the Respondent has profiteered by an amount of Rs. 20,57,207/- during the period of investigation i.e. 01.07.2017 to 30.04.2020. The Authority determines an amount of Rs. 20,57,207/- (including 12% GST) under section 133 (1) as the profiteered amount by the Respondent from his 1061 home buyers (as per Annexure A to this Order), including Applicant Nos. 1 to 4, which shall he refunded by him along with interest @ 18% thereon, from the date when the above amount was profiteered by him till the date of such payment, in accordance with the provisions of Rule 133 (3) (b) of the CGST Rules 2017. This amount profiteered is Rs. 1,581/- (including GST) in respect of the Applicant No.1, Rs 316/- (including GST....
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....ach homebuyer as per this Order along with interest @ 18%. In this regard an advertisement of appropriate size to be visible to public at large may also be published in minimum of two local newspapers/ vernacular press in Hindi/English/local language with the details i.e., Name of builder (Respondent) - M/s. Shriram Properties Pvt. Ltd., Project- "Shriram Summit", Location- Golahalli Electronic City, Bangalore and amount of profiteering Rs. 20,57,207/- so that the concerned home buyers can claim the benefit of ITC if not passed on. Home buyers may also be informed that the detailed NAA Order is available on Authority's website www.naa.gov,in. Contact details of concerned Jurisdictional CGST/SGST who are nodal officer for compliance of the NAA's order may also be advertised through the said advertisement. 18. The concerned jurisdictional CGST/SGST Commissioner shall also submit a Report regarding compliance of this Order to the Authority and the DGAP within a period of 4 months from the date of receipt of this order. 19. Further, the DGAP is also directed to monitor the compliance of the order by the concerned jurisdictional CGST/SGST Commissioner. 20. The present i....
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....spondent. Commissioners CGST/SGST Bangalore, the Principal Secretary (Town and Country Planning), Government of Karnataka as well as Karnataka RERA free or cost for necessary action. ============= Document 1 Sl. No. Flat No. 1 010201 Annexure-'A Raju Mittal & Ors. Vs. M/s Shriram Properties Pvt. Ltd. Customer Name Bhamidi Naga Durga Prasad Total Proftieering In Rs. 5024 2 010202 Pradeep Singh Rana & Pooja Guleria 4952 3 010203 Atul Gupta & Parul Gupta 1058 4 010204 Swati Srivastava & Kishore Lal Das 1032 5 010302 Lakshmi Narayanan Srinivasan & Chandra G 926 Anna Radhakrishnan Amar Deep & Anna 6. 010304 1004 Amar Deep Gayathri Veena 7 010402 Kavitha T & Ajay M 1048 8 010404 Suparna Agarwal & Supriya Agarwal 787 9 010501 Prahlad Kulkarni 912 10 010502 Anna Rebecco Chandi & Marry Moni Chandi 1048 11 010503 Arathi M Menon & Srikanth Govindan 1683 12 010504 Mohit Coel 1175 13 010601 Amitesh Ranjan 840 14 010602 Shailesh Gupta 1125 15 010603 Kuchi Kumari & Ritesh Ranjan 1077 16 010604 Udh....
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.... 60 020901 Tuhina Ajit & Abhinaw Prakash 4772 61 020902 Khushboo Raval & Vishal Bhat 4398 62 020903 Achla & Sanjay Kumar 1465 63 021001 John Joachim Kiran & Lavanya Annalea 1178 64 021002 Keerthy Mathew & Subha Kuriakose 1542 65 021003 Parag Mani 1403 66 021004 Asheeya Banu & Phanikhar Golakonda 1618 Ramakrishnan P Nair & K Renuka Nair & 67 021101 1529 Sangeetha Srikant Menon 68 021102 Biju Sekhar & Sheeja 1118 69 021104 Sabyasachi Paikaray & Madhusmita Biswal 1472 70 021201 Kumar Sarvjeet Madhukar & Kumari Monika Yadav 1239 Mayur Chakravarty & Nabaruna 71 021202 1496 Chakravarty 72 021203 Allwyn Raja Titus Simon 1684 73 021204 Saravanan Ayyakkannu & Anitha Natarajan 1816 74 021302 Dhanshree Kangle & Santosh Kangle 1512 75 021303 Santosh Nair 1558 76 021304 Shruti Sahu & Vinay Gupta 1441 77 021402 Debdatta Lahiri & Amitabh Singh 1433 78 021403 Anand Gagrani & Shubhra Gagrani 5138 79 021404 John Bayan & Pragyan Mishra 5773 80 030101 Sanjiv Raj Raju 4589 81 0301....
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....5 123 031402 Shailendra Jachak & Shruti Jachak 4861 124 031403 Joy Bhattacharya & Mrinmoyee Bhattacharya 5433 Kavipriya Ramakrishnan & Kandavel 125 040101 986 Murugesan Vairavel 126 040102 Dodu Berkmans & Meera Mary Thomas 6019 127 040201 B.Vasanth Kumari & G.Vijayanand 1292 128 040202 Shilpa Nargund & Pushkar Pendse 1241 129 040301 K Raghavan 1433 130 040302 Surabhi Jindal & Ashish Jindal 300 131 040401 Sweka Sadagopan 1050 132 040402 Shankar T & Ponsobiya E 1357 133 040403 Ullash Nandan 1321 134 040501 Sambit Kumar Sahu & Rojalin Nayak 4134 135 040504 Atmika Alva & Ashalatha.J.Alva 1307 136 040601 Shwetank Pateria & Harini Venkata Velluri 1347 18 137 010602 Shiva Sharma & Raman Kumar Sharma 1621 138 139 040701 040603 Arvind Kumar Phate 1414 Radhakrishnan.KS & Divya.V.M 1549 140 040702 Arindam Roy 1540 141 040703 Ganesh Machkure 1505 142 040801 Parvez Khader & Munzarin Khader 1504 143 040802 Neeraj Kumar & Yukti 1621 144 040803 Sheetal Awaji & Dhananjay ....
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....51002 Subramanyam V M 1627 189 051003 Debasish Datta & Anamika 5733 190 051004 Sumit Kumar & Amrita Jha 1296 191 051101 Nanda Kumar 1343 192 051102 Lokesh 1439 193 051103 Amit Mantri & Aarti Amit Mantri 1704 194 051104 Shalini Rahul Koshe & Rahul shrikrishna Koshe 1885 195 051201 Rachavelpula Thirumala Deva Rayalu 1141 196 051202 Kavya Suresh & Suresh Sugumar 1434 197 051203 Avinash M B & Basavaraj MS 1668 198 051204 Sristy Kumari & Rupesh Kumar Pandey 1672 199 051301 Jaisha James & Tony Chaco 1556 200 051302 Kannan Govindan & Dily Kannan 1343 201 051303 Tapesh Mittal 1375 202 051304 Sourabh Nayak & Radha Raj 2658 2.03 051401 Mitali Mohapatro & Soumya Kanta Panigrahi 1547 204 051 402 Guda Sanjay Kumari 1556 205 051403 Kunal Thacker 4838 206 051404 Preeti Naval Kumar & Umesh Ponnan 1831 207 060101 Saket Ritolia & Swati Agarwal 5870 208 060102 Amita Gupta & Girish Gupta 1259 209 060201 Ashish Kumar Srivastava & Sarijana Parida 1330 Page 4 of 21 Annexure-'A' Raju Mittal & ....
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....070201 Kailasam PK & Sujatha Nagaraj 1015 253 070202 Ramasubbu Ramesh & SG Sujatha 1199 254 070203 255 Narendra Kumar Ojha & Shalini Mishra 998 070301 Villa V.V.Satyanarayana 983 256 070302 Sadagopan Kannan 1100 257 070303 Sugumar Balasubramaniam & Geetha 919 Sugumar 258 238 070304 Rashmi Kumari Chotalia & Rahul Soni 1005 Page 5 of 21 2 Annexure-'A Raju Mittal & Ors. Vs. M/s Shriram Properties Pvt. Ltd. 259 070402 Venkata Narasimha Rao Chinnam & Jayasree Devi Chinnam 1100 260 070404 Abhishek Jha & Gayatri Chaudhary 1142 261 070501 Gayatri Sahu 4483 262 070502 Anand Kumar & Pradeep Kumar Tulsyan 1186 263 070503 Aslam Ansari & Nausin Jahan 951 264 070504 Perla Krishna Rao & Yashwanth Perla 11025 265 070601 266 070602 Tanmay Saxena & Sweety Chowdhury Amol Joglekar 995 1207 267 070603 Naganand Murthy 711 268 070604 Sujay Chatterjee & Urbi Bhattacharyya Chatterjee 1130 269 070701 Prakash Agadkar 1269 270 070702 Somnath Dey & Satabdi Nandy Mazumder 1569 271 070703 An....
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....1250 313 080504 Siddharth Murthy 1029 314 315 080701 080602 Aanchal Mishra 1180 Maurice D'souza & Valerine Gratian D'souza 1246 316 080702 Subash Chandran & Binitha Subash 1215 317 080703 Manoj K Agarwalla & Sweta Agarwalla 1726 318 080704 Satish Kumar Satyarthi & Nilam Satyarthi 1352 319 080801 Vijaya Kumar Pilaipakam Thatai 1483 320 080804 Gaurav Gurav 1354 321 080901 Poyal Thiagarajan Murali & Sukila Murali 1482 322 080902 Surendra Kumar Narayanasamy 1171 323 080904 Priyadarshan Jha 1352 Arvind Maheshwari & Meenakshi 324 081001 1598 Maheshwari 325 326 081002 Saroj Gupta & Krishna Kumar Gupta 1215 081003 Ashwin Arora & Himani Tomar 1461 327 081004 Arpita Agili 1448 328 08T101 Vishal Maheshwari & Gunjan Maheshwari 1512 329 081103 Ershad Habib & Firdousi | Imam 1453 330 081104 Sanjay Bhadani & Chanchala Bhadani 1307 331 081201 Manjunath Nayak & Anuradha Ramnath Nayak 1483 332 081202 Surendra Kumar Narayanasamy 1464 333 081204 Nidhi Tripathi & Karunesh S Tripathi 1347....
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....hinandan Tiwari & Dinesh Narayan Tiwari 957 375 091101 P Anitha Lakshman 1145 376 091102 Sumant Parimal 1300 377 091103 Soni Kumari & Amit Kumar 1330 378 091104 Mrinal Kanti Das & Iva Rani Bhuyan 1330 379 091201 Manoj CV & Rupinder Kaur 1154 380 091202 Nithya Mohan & Raghavendra Muralidhara 1111 381 091203 Ajay Krishna Upadhyay & Mridula 1537 Upadhyay 382 091204 Sidhartha Mandal & Sutopa Mandal 1295 383 091303 Aditya Mahagaonkar & Ashwini Hegde 1149 384 091304 Nirmal Rana & Ritu Singh 1330 385 091404 Priyankar Kumar Sinha 1414 386 091401 Arun Kumar Krishnamurthy 1334 387 091402 Rajesh Patri & Vidyashree Koti 4693 388 100302 Soudhakar Elumalai & Shalini Nithyanandan 778 389 100303 Ragunatharao Sridhar & Laksmi Sridhar 967 Loganathan Ramasamy & Selvapriya N 390 100401 1019 Loganathan 391 100402 Anagha Deoras & Anshul Deoras 1076 392 100403 Amar Saurabh & Prem Mohan Mishra 951 393 100404 Nayan Mittal 945 394 100502 Anshu Gupta & Parul Singhal 992 395 100503 Anand Jain & Niti Jain ....
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....ran 1028 440 110602 Shilpi Jha 1052 IN 441 110603 Pavithra Ravishankar & P Pramod Namboodiri 3383 442 110604 Sunil Kuppathil & Sumitha Sunil 572 443 110701 Saikrishnan Venkateswaran & Shailaja Jayaraman & GK Venkateswaran 2725 444 110702 Vivek Banerjee & Sonia Banerjee 982 445 110703 Rohan Francis Baretto & Wilma Fernandes 813 446 110704 Sudha Jha 620 447 110801 Rukmani Gopalakrishnan & Anantharaman 1474 Gopalakrishnan 448 110802 Vidusha & Sudha Jha 1248 449 110803 Sudhir S & Mumthaz B Modi 1160 450 110901 Jaya Subramanian S & Ramya Vaidyanathan 1474 451 110902 Ruchika lyer & Sanjeev Rajgopal 1300 452 110904 Krishna Singh Yadav & Kalpana 865 453 111001 Ajay Kumar Shukla & Leena Shukla 1588 454 111002 Hareendran Kozhittidathil Choyan 764 455 111003 Krishna Doss D & Rathinamala K 1051 456 111101 Amit Krishna & Priyanka Krishna 1427 457 111102 Subramanian C & Sivagami S 1619 458 111104 NC Krishnamoorthy 974 459 111201 Michelle L. Coutinho & Sunny Sharma 1528 Page 9 of 21 Anne....
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....1198 Praveen Chandsaheb Jalakhan, Arshi 501 121101 466 505 121102 Matiullah Sheikh & Sameena Arif Desai Sumit Garg & Naina Garg 1074 506 121103 Prabhat Kumar & Soma Gupta 1274 507 121104 Prateek Agarwal & Chiti Bansal 1477 Chandsaheb Abalal Jalakhan, Heena Tasdiq 508 121201 868 Patait & Sabeela Adil Sattar 509 121204 Surendranath Muthukrishnan 1416 Page 10 of 21 Annexure-'A' Raju Mittal & Ors. Vs. M/s Shriram Properties Pvt. Ltd. Ashis Kumar Mandal & Sumitra Mandal 510 121303 511 121304 Jennifer Manchikanti & Satish Manchikanti 1539 1843 512 121401 Ganapathi G Hegde 513 121403 Rohit Raj & Laju Raj 2297 514 130102 Giridhar.V 2832 515 130103 Surendra Narayan Jha 4464 516 130202 Venkatachalapathy & Venkatmanian 3327 517 518 130301 130203 Devesh Ajayakumar & Sangeetha R Kumar 4784 Chandravathi.P & Prabu.R 2718 519 130302 Suba Shanmugam SS 2243 520 130401 Nitin G.Sheelavant 2967 521 130402 Abhinaw 3117 522 130403 Tripti Dua & Gulshan Kumar 881 523 130404 Pankaj Kumar Jain 787 524 130501....
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....umit Sarswat & Ruchi Nag 967 571 140404 Osvir Singh & Punam Singh 945 572 140501 Anshu Mala & Uma Shankar Tiwari 852 1573 140502 Shreyas Kalluraya 1012 574 140503 Prithwish Deb & Pallavi Das 1512 575 140504 Gaurav Kumar & Ram Chandra Prasad 1601 576 140601 Pushpa S.Malager 799 577 140602 Ramesh Polwaya 1185 578 140603 Rittik Roy & Sanghamitra Roy 985 579 140701 Jacob Paul Hansraj 798 580 140702 Madhav M.P 999 581 140703 Pradipto Kumar Ghosh 977 582 583 140801 140704 Binay Kumar Jalan & Chanchal Didwania 980 Sadhana Muchukota & Sreekanth Narahari 1298 584 140802 Deepak Gupta & Antima Gupta 1590 585 140803 Kittane Srivatsa 1490 586 140804 Ashwini Khemka & Priti Khemka 616 587 140901 Pravin Kumar P & Janaki V 1154 588 140902 K.Antony Arokia Durai Raja & R.Annie Jai Mithra 1319 589 140903 Karthik Kannappan & Madhusmita Borthakur 1293 590 140904 Amit Adhia & Vidhi Davda 1397 591 141001 Ankit Kanodia & Aastha Chaudhary 1137 592 141003 Abhishek Kashyap & Sanchar....
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....001 Akhil Bharadwaj & Deepa Bharadwaj 1425 637 151002 Rajesh Damodharan & Jyolsna Rajesh 949 638 151003 Leela Natarajan & S.V.Natarajan 1142 639 151004 Anirban Shome 1373 640 151101 Hitesh Bajaj & Bhisham Kumar Bajaj 1448 641 151102 Bhaskar Kumar 937 642 151103 Sachin Dawani & Pawan Dawani 966 643 151104 Pratap Kumar Sahoo & Kalpana Sahoo 4221 644 151201 K Jayesh Nair & Geethika S 1425 645 151202 Vivasvan Shastri 853 646 151203 Arun J Thomas 1331 647 151301 P.Ashok Kumar & J.Ramya 1366 ✓ 648 151302 649 151303 Sujit Kaimal & Santhi Kattana Hemant Kumar 1144 4266 650 151401 Saguna Saggar & Sunil Saggar 5604 651 652 151403 151402 Venkataramana D & D Srinivasa Rao 2115 Abhilash Nair KS 4420 653 151404 Sirisha Polepalli & Subhadra Rao Polepalli & P Satyanarayana Rao 4902 654 160101 Shubhangi Chourasia & Shreyank Goyal 4687 655 160102 Swetha Kumari & Ajith Pai Vaderhobli 4597 656 160103 Kumaran PS 2335 Preethi Naveen Kumar & Naveen Kumar 657 160104 4664 Madival....
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....andeep 966 Preethi Mohan 465 703 170201 Sylvin Amelia & Gladstone Babu 898 704 170202 Harikrishna C.P 835 705 170203 Shiva Prasad T & Prathima Y K 2781 706 170204 Swathi Lanke 611 707 170301 Gagan Chaudhry 913 708 709 170303 710 170401 170302 Sai Sankar Kummathukuzhiyil 850 Vishal Maheshwari & Gunjan Maheshwari 2815 N Prasad Reddy & M Bharathi Reddy 897 711 170402 V Ravi Shankar & Sarada Ravi Shankar 924 712 170403 Anurag Mishra 2833 713 170404 Shrijeet Dilip Polke 612 Vidya Balasubramanian & Ganesh Kumar 714 170501 896 Balasubramanian 715 170502 Pushpak Bisen 833 716 170503 Gumballi Krishnamurthy Swethadri & Charukrishna Swethadri 994 Page 14 of 21 717 170504 718 170601 Annexure-'A' Raju Mittal & Ors. Vs. M/s Shriram Properties Pvt. Ltd. Shruti Mathur & Gagan Agrawal Pradeep Kumar Rajagopalan 224 898 719 170602 Shruti Dani & Badri Kumar Mohanty 947 720 170603 TN Pradeep & Mamatha MS 28 721 170604 Surja Bahadur Chettri & Geeta Chettri 617 722 170702 Pankaj Srivastava 898 ....
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.... 328 Page 15 of 21 Annexure-'A' Raju Mittal & Ors. Vs. M/s Shriram Properties Pvt. Ltd. 770 771 040502 031004 Saurav Pandey & Pragati Dubey 328 TS Sridhar & Vasantha S 1313 772 040503 Sanal Kumar 330 773 774 050302 041302 Triveni Ramesh & Ravi Belkhindi 1747 Suresh Kumar 316 775 050501 776 Sanjay Kumar Yadav 316 050602 Ashish Saxena & Jyoti Saxena 1495 777 050703 Supriya Sagar & Saurabh Kumar 1093 778 060301 Pallavi Chatterjee 351 779 780 061301 060504 Bejoy Paravannur 330 Sabita NS 351 781 070102 Surinder Kumar 395 782 070401 Indu P' Menon & Praveen Ramachandran 356 783 071302 Chinarasu Suresh Bommireddy 395 784 071303 Mahesh Sandipan More 785 786 080802 Kaushal Kumar Singh & Rekha Singh 1272 080803 Abhishek Sengupta 395 787 081203 Kanika Sachdeva 395 788 091301 Koustuv Prasad Ghosh 330 789 100304 Parveen Gupta 316 790 100504 791 100801 Kumar Aditya Nageswara Rao Golakonda 316 414 792 101001 Phaniharika Telikapalli 333 793 101104 Neelanjana Baner....
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.... 2896 843 191404 Saraswathi.G.Gowda & KR.Gopal Gowda 2220 844 200104 Vamanan Santosh Pai & K.H.Kamala Pai 3437 845 200301 Shobharani GC & Gopinath L 3053 846 200302 847 200402 Bopanna BP & Ashwini Uthaiah 3736 Sweta Kumari Satyendra Kumar 3149 848 849 200504 200501 Rakesh Kumar Pandey & Rinku Pandey 4213 Nitish Kumar & Vijay Kumar Yadav 3323 850 200604 Jagadish D 3678 851 200702 PM Mohapatra & Sumitra Mohapatra 3661 852 200704 Shashanka Chiplunkar & Hamsika Thulapule 3854 853 200902 Nitish Kumar & Vijay Kumar Yadav 3507 854 201001 Vaishak Are Chandrashekara 855 201102 856 201302 Mani N Sabyasachi Maity 3489 2576 857 201402 Neeraj Vikash 3216 858 210102 Neeraj Vikash 3905 N 859 210202 Devarajan Doreswamy 2364 860 210301 C Jayabarathi & R Karthikeyan 3388 861 210304 Sriram Sekar 2522 Vengatarajulu Rajasekar & Rajarajeswari 862 863 210603 210503 2833 Thiyagarajan Shanmugam M & Nirmala Shanmugam 3944 864 210801 Sumanth A Gorur 776 865 210802 Sunitha A Kumar 3097 866 ....
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.... 907 180301 Baphidasuk Kharkongor & Mulden Star lyrwa 3457 908 180302 Alamelu Harish & Harish Kasi Viswanathan 2856 909 180304 Hitesh Ray & Manisha Saxena 3176 910 180401 Basukinath Singh & Sushma Priya 3200 912 180403 911 180402 913 180501 914 180503 Praveen K Vijayan & Shabna Praveen R Lakshmiprabha & S Ravichandar Nithyananda Nayak Rajeev Kumar Srivastava & Garima Srivastava 3254 3970 2708 3837 915 180504 Sakuntala Deka & Debabrata Deka 3182 916 180603 Vikramasimha Reddy DS & Sharmila.D.S 3788 917 180604 Setu Shubham & Manoj Kumar Sharma & Karishma 918 180701 Samarth Srinivas Rao & Meera Kumar! 3164 919 180703 Sayid Masuthu Shahul Hameed & Bathuriya Beevi Sarasudeen 3457 920 180704 Atanu Panda & Amrita Ganguly Panda 3208 921 180801 Rashmi Gupta & Amit Gupta 3208 922 180803 Mohammed Ameen Makkadayil & Anooja 3562 Parayil 923 180804 Samit Kumar Pal & Sangita Roy Chaudhuri 3465 924 180901 Shilpa HS & Praveen Kumar Gowda 2896 925 180903 926 180904 Ramappa Swapnil Parate 3729 Samhita Seal & Shomit ....
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.... & Rahul Baghel 3458 3954 970 191203 Bibin Mathai & Nimisha Mathew 3486 Subhash Maroli Vattakandi & Neema 971 191204 3295 Puzhakkal 972 191301 Suman Sekhar Behera & Prajna S.Panda 3613 973 191304 Girija Rajendra & Sethuraman Rajendran 3719 974 191401 Bornali Singh & Suraj Kumar 2638 975 191402 Neha Kamran & Madu Sudhan Ravindran 3908 Sandeep Vaman Palekar & Amruta 976 200101 4011 Purushottam Jogalekar 977 200102 Pulkit Nagpal & Santosh Nagpal 3521 Page 19 of 21 Annexure-'A' Raju Mittal & Ors. Vs. M/s Shriram Properties Pvt. Ltd. 978 200103 Debasish Sahu 429 979 200201 Sudhanshu Dwivedi 4383 980 200202 Chetan Khosla & Ritu Khosla 3904 981 200203 Meenakshi.R.Iyer & Shreedhar R lyer 3655 982 200204 Shakila Dsouza & Sandesh Kadam 4118 983 200303 Rathi Basu & Banani Basu 3475 984 200304 Prout Chakma & Babina Chakma 4256 985 200401 986 200403 987 200404 988 200502 ArulSelvi KI & Saravana Kumar PH Biswadip Chakraborty & Santu Saikia Prasannakanth Thirugnanam Ruchee & Prithvi Anand 3319 3400 3861 ....