TaxTMI 
TaxTMI 
2022 (8) TMI 145
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....on the following grounds:- a. Whether the Respondent's claim of passing on of Rs. 9,45,78,855/- benefit of GST ITC to his homebuyers/customers by way of reduction in GST rate was correct or not? b. Whether the Respondent's claim that for the customers who had made the bookings prior to implementation of GST, i.e. 01.072012 he had charged only 4.5% GST (i.e., equal to the rate of erstwhile Service Tax) from them and borne the remaining 75% GST himself and he had given 100% reduction in GST rate for new bookings of the flat to attract new customer was correct or not? c. whether the Respondent had passed on the benefit of ITC of GST of Rs. 2,94,078/- to the Applicant No.1 d. Whether the Respondent had given an amount of Rs. 3,41,963/- as the discount in addition to reduction in GST rate of 7.5% to the Applicant No. 1? e. Whether the above amounts claimed to have been passed on by the Respondent are in line with the provisions of Section 171 of the CGST Act? f. after carefully considering above issues, exact amount of profiteering which is to be passed on by the Respondent to every homebuyers/customers? 2. The brief facts....
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....s! sale agreement/contract issued to the Applicant No. 1. vi. Copy of Balance Sheet for FY 2016-17 & 2017-18. vii. Copy of Electronic Credit Ledger for the period 01.07.2017 to 31.12.2018. viii. CENVAT/Input Tax Credit register for the period April, 2016 to December, 2018. ix. Copy of Project report submitted to the RERA. x. list of home buyers in the project "Himalaya Pride". d. The Respondent, vide his letter dated 14.02.2019 submitted that he had passed on the benefit of ITC to his customers including the Applicant No 1. He also submitted a copy of the allotment letter dated 26,09,2018, issued in favour of the Applicant No. 1, executed on a non-judicial stamp paper, wherein it was explicitly mentioned that the Applicant No. 1 had to pay only the basic consideration for the flat which was Rs. 40,96,800/- and the applicable GST would be borne by the Respondent. The Respondent did not claim confidentiality of any details/ information furnished by him, in terms of Rule 130 of the CGST Rules, 2017. e. The DGAP further stated that though the Respondent had mentioned that he had passed on the benefit of ITC to the home-buye....
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....st (Flats sold upto 31.12.2018) (E) 802,322,679 893,185,597 6. Total Saleable Area (in sq. ft.) (F) 1,473,354 1,473,354 7. Area Sold relevant to Turnover (G) 401,307 877,525 8. ITC relevant to area sold (H)= (C) or (D)*G/F 8,059,732 85,011,068 9. Ratio of CENVAT/ Input Tax Credit to Turnover (I)= (H/E*100) 1.00% 9.52% g. The DGAP thus stated that from the above table, it was clear that the ITC as a percentage of the total turnover that was available to the Respondent during the pre-GST period (April, 2016 to June, 2017) was 1.00% and during the post-GST period (July, 2017 to December, 2018), it was 9.52% which indicated that post-GST, the Respondent had apparently benefited from additional ITC to the tune of 8.52% [9.52% (-) 1.00%] of the turnover. h. The DGAP also observed that the Central Government, on the recommendation of the GST Council, had levied 18% GST on construction service (after one third abatement towards value of land, effective GST rate was 12% on the gross value), vide Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. Accordingly, the DGAP had examined the profi....
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....ed by the Respondent on the Applicant No. 1 and other home buyers on which GST liability @ 12% was discharged by the Respondent during the period 01.07.2017 to 31.12.2018, the amount of benefit of ITC not passed on to the recipients i.e. the profiteered amount came out to Rs. 852,31,342/- which included GST @ 12% on the base profiteered amount of Rs. 7,60,99,413/-, This amount was inclusive of Rs, 2173,653/- (including GST on the base profiteered amount of Rs. 2,44,333/-) which was the profiteered amounts in respect of the Applicant No. 1. The DGAP has further clarified that the Respondent had supplied construction services in the State of Uttar Pradesh only. The DGAP further stated that the profiteered amount was with respect to 739 home buyers. Whereas the Respondent had booked 778 units till 31.12.2018, 39 buyers had not paid any consideration during the post-GST period from 01.07.2017 to 31.12.2018 (period covered by the investigation). Therefore, if the ITC in respect of these 39 units was considered for calculation of profiteering in respect of 739 units where payments had been received in the post-GST period, the ITC as a percentage of turnover would be distorted and erroneo....
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....r, in terms of Notification 35/2020-Central Tax dated 03.04.2020 which was further amended vide Notification 55/2020-Central Tax dated 27.06.2020, Notification No.65/2020- Central Tax dated 01.09.2020 and Notification No.91/2020- Central Tax dated 14.12.2020 the time limit for compliance was extended up to 31.03.2021. d. In response to the DGAP letter dated 26,08.2020 the Respondent submitted his reply vide letters/e-mails dated 07.10.2020 15.10.2020, 26.10.2020, 03.11.2020 04.11.2020, 09,11.2020, 18.11.2020, 19.11.2020, 20.11.2020, 21.11.2020, 24.11.2020, 01.12.2020, 07.12.2020 and 28.12.2020. The reply of the Respondent submitted during the re-investigation was reproduced below by the DGAP:- i. That the allotment letters in respect of the bookings made in the post GST regime had clearly mentioned that the applicable GST @12% would be borne by the Respondent as a GST discount to the customers and the same could be verified from the demand notes issued to the buyers. Therefore, the Respondent had passed on the ITC benefit of 12% to the buyers by not collecting the GST from them. ii. The Respondent also stated that he had given benefit of ITC of 7.5.% to t....
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....the buyers including the Applicant. iv. Details of VAT, Service Tax, ITC of VAT, Cenvat cred it for the period April, 2016 to June,2017 and output GST and ITC of GST for the period July, 2017 to December,2018 for the project "Himalaya Pride". v. Copy of O.C. dated 19.06.2018. vi. CENVAT/Input Tax Credit Register for the period 01.04.2016 to 30.06.2017 and 01.07.2017 to 31.12.2018. vii. Status of the project "Himalaya Pride" in terms of sold and unsold units as on 31.12.2018. f. As per the directions of I.O, the DGAP initiated re-investigation of the case. Accordingly, during the re-investigation the Respondent was asked to submit the information required for investigation. Hence the case had been re-investigated again on the basis of fresh data submitted by the Respondent. The main issues to be looked into were:- I. Whether there was benefit of reduction in rate of tax or ITC on the supply of construction service by the Respondent after implementation of GST w.e.f. 01.07.2017 and if so, II. Whether the Respondent passed on such benefit to the recipients by way of commensurate reduction in price, in terms of Section 171 ....
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....isit the calculation of profiteering made during the earlier investigation had been examined by the DGAP and all the submissions of the Respondent in relation to the computations of profiteering had been considered and verified while arriving at profiteering in the present investigation. i. The contention of the Respondent was that he had given benefit of 12% GST to the buyers who had booked flats in the post GST period and the applicable GST was borne by the Respondent and same could be verified from the allotment letters and demand notes. J. As per the home-buyers list submitted by the Respondent the DGAP observed that 189 numbers of buyers (Pre O.C.) had purchased the flats from the Respondent in the post GST period till 31.12.2018. As such, all the allotment letters and demand notes submitted by the Respondent were required to be scrutinized. Scrutiny of these allotment letters and demand notes, in respect of 189 numbers of buyers revealed that these k documents clearly mentioned that the GST would be borne by the builder and the same was not collected from the buyers. The demand notes of the said buyers clearly showed the deduction of 12% GST as ITC benefit f....
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.... Particulars Total (Pre-GST) April, 2016 to June, 2017 Turnover (July, 2017 to December, 2018) 1. CENVAT of Service Tax Paid on Input Services used for flats (A) 2,95,90,410 2. Input tax credit of GST Availed (B) 14,27,32,568 3. Total CENVAT/Input Tax Credit Available (C) 2,95,90,410 14,27,32,568 4. Turnover for Flats as per Home Buyers List 41,87,42,269 93,92,50,976 5. Total Saleable Area (in SQF) (E) 14,87,766 14,87,766 6. Total Sold As (In SQF) relevant to turnover (F) 4,07,917 8,13,150 7. Relevant ITC [(G)=(C)*(F)/E)] 81,13,125 7,80,11,588 Ratio of ITC Post-GST [(H)=(G)/(D)] 1.94% 8.31% m. From the above Table-'C', it was clear that the ITC as a percentage of the turnover that was available to the Respondent during the pre-GST period (Aprils 2016 to June, 2017) was 1.94 % and during the post-GST period (July, 2017 to 31.12.2018)o it was 8.31% in the project "Himalaya Pride". This clearly confirmed that post-GST, the Respondent had benefited from additional ITC to the tune of 6.37% [8.31% (-) 1.94%] of the turnover. n. It was observed that the Centra....
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.... the aforesaid CENVAT/input tax credit availability pre and post-GST and the details of the amount collected by the Respondent in respect of the flats sold by the Respondent during the period 01.07.2017 to 31.12.2018, the benefit of ITC that needed to be passed on by the Respondent to the buyers of flats comes to Rs. 2,26,76,700/- which included 12% GST on the base amount of Rs. 2,02,47,054/-. The flat Homebuyer and unit no wise break-up of this amount was given in Annexure-21 of the report. p. The DGAP has submitted that as regards the verification of ITC benefit claimed to had been passed on to his homebuyers who booked the flats in the pre-GST period, by the Respondent, it was observed that the Respondent had provided the details of benefit of ITC passed on to individual homebuyers. This list was matched with the soft copies of demand notes (issued to homebuyers) submitted by the Respondent. On verification of soft copies of demand notes (issued to homebuyers),it appeared that out of 529 buyers (Pre GST bookings), the Respondent had not given any GST ITC benefit to 51 buyers as in respect of 29 buyers, no demand was raised in the post GST period i.e. till 31.12.2018 and....
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....these 718,189 buyers (Sr No. 3 of Table-E) were excluded while computing profiteering amount as the benefit of ITC was passed on to these buyers by way of waiving entire GST (12%) to these 189 buyers as per his allotment letters and demand notes. Since no GST had been charged from the 189 buyers, it implied that the Respondent had passed on the entire GST (12%) to them whereas as per Table-'A' above, the Respondent was required to pass on only 6.37% to them. Hence, these 189 buyers were out of the purview of computation of profiteering. In respect of 29 buyers (Sr No. 5 of Table- E) no consideration was received during the period of investigation. Hence, the said 29 buyers had also been kept out of the computation of profiteering. The details were given in Annex-21. From the above Table was also observed that the benefit claimed to have been passed on by the Respondent was less than what he ought to have passed on in case of 124 buyers (Sr. No.2 of Table-E), by an amount of Rs. 9,90,755/- and the benefit claimed to have been passed on by the Respondent was slightly higher than the commensurate benefit, in respect of 354 Home buyers (Sr. 1 of Table-E) by an amount of Rs. 17,....
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....erstwhile Service Tax) from them and borne the remaining 7.5% GST himself and he had given 100% reduction in GST rate for new booking of the fiats was correct? Reply:- Based on the Respondent submission, it was observed that out or 529 buyers who had booked flats prior to implementation of GST, the Respondent had passed on the ITC benefit of Rs. 2,26,26,126/- to 478 buyers and in case of 22 buyers no benefit had been passed on by the Respondent. Further, in respect of 29 buyers, no consideration was received in the post GST period till 31.12.2018. From the above Table "E", it was also observed that the benefit claimed to have been passed on by the Respondent was less than what he ought to have passed on in case of 124 buyers (Sr. No.2 of Table-E), by an amount of Rs. 9,90,755/- and the benefit claimed to had been passed on by the Respondent was slightly higher than the commensurate benefit, in respect of 354 Home buyers (Sr. 1 of Table-E) by an amount of Rs. (-17,35,430/-). Therefore, it appeared that the claim made by the Respondent that he had passed on GST ITC benefit of 7.5% to all the buyers who had booked flats in the pre GST period was not fully correct, however, it....
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....on the Respondent submission, it was observed that the Applicant No. 1 had booked the flat no. C-4/6 in the post GST period, wherein the Respondent had given ITC benefit @12% GST by not collecting the same from the Applicant No. 1. It was to submit that the Respondent had not given any discount of Rs. 3,41,963/- in addition to reduction in GST rate of 7.5% to the Applicant No. 1. However, the matter of fact was that, the Respondent had given GST ITC benefit of Rs. 3,44,130/- to the Applicant No. 1 till 31.12.2018, by giving 100% reduction in the applicable GST rate. V. Whether the above amounts claimed to have been passed on by the Respondent were in line with the Provision of Section 171 of the CGST Act, 2017? Reply:- It had been verified from the documentary evidences submitted by the Respondent that the benefit of ITC claimed to be already passed on by the Respondent was correct and was in line with the provisions of Section 171 of the CGST Act,2017. VI. After carefully considering above issues, exact amount of profiteering which was to be passed on by the Respondent to every homebuyer/customers? Reply:- The Respondent had to pass on the addit....
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.... their consolidated written submissions in respect of the above report of the DGAP by 20.01.2021. Notice was also issued to Respondent directing him to explain why the Report dated 30.12.2020 furnished by the DGAP should not be accepted and his liability for violation of the provisions of Section 171 of the CGST Act, 2017 should not be fixed. 7. The Respondent filed his submissions dated 20.01.2021 vide which he stated that he had made his final submissions before this Authority wherein he had requested to consider the following submissions:- a. Material and Services taken for providing services other than real estate business has? also considered as input on the said material and services for real estate business. b. He has passed on the benefit of ITC more than the total profiteered amount calculated by the DGAP and he has no other liability required to be passed on. c. He requested this Authority to pass a suitable order after considering his above request. 8. The Applicant No. 1 filed his submissions vide e-mail dated 10.02.2021 and stated that the Respondent was not offering him possession of his Flat even after receipt of Occupancy Certificate....
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.... rate of tax to his customers? 12. A perusal of Section 171 of the CGST Act shows that it provides as under:- (1) Any reduction in rate of tax on any supply of goods or services or the benefit of Input Tax Credit shall be passed on to the recipient by way of commensurate reduction in prices." (2). The Central Government may, on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under any law for the time being in force, to examine whether Input Tax Credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him. 13. The Reports dated 01.07.2019 and 30.12.2020 submitted by the DGAP have been carefully examined by this Authority and it is found that:- a. The Applicant No. 1, vide his complaint dated 16.10.2018 had alleged that the Respondent was not passing on the benefit of ITC to him in respect of purchase of Units in the Respondent's project "Himalaya Pride" being executed by him in Greater Noida, UP, by way of commensurate reduction in the prices. ....
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.... during the post-GST period this ratio was 8.31%, as per the Table-C mentioned above and therefore, the Respondent has benefited from the additional ITC to the tune of 6.37% (8.31% - 1.94%). vii. However, for the purpose of calculation of profiteered amount, the turnover amounting to Rs. 62,14,00,839/-(in respect of these 189 homebuyers/customers who had booked Units in the post-GST regime and whose allotment letters and demand notes dearly mentioned that the Respondent has borne all the GST and not charged from the homebuyers/customers) have been excluded from the Total Turnover amounting to Rs. 93,92,50,976/- raised by the Respondent during July-2017 to December-2018. Hence, the Turnover considered for the calculation of the profiteered amount during the investigation period was Rs. 31,78,50,137/-. viii. The Demand Note dated 03.11.2020 issued to the Applicant no.1 has been examined and copy of the same is reproduced below. It is seen from the said Demand Note that, the Respondent has reduced the demand made from the homebuyers/customers as under: [Charge Amount (i.e. Instalment Amount) plus CGST plus SGST] minus [deduction on account of ITC] = Receivable amount....
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....No. 1 has confirmed the receipt of benefit of ITC himself through e-mail dated 14.12.2020. 14. In view of the above said discussion and observations, the Authority finds no reason to differ from the above-detailed computation of profiteering in the DGAP's Report or the methodology adopted. 15. The Authority finds that, the DGAP has given a categorical report based on its verification that, the benefit of ITC has been passed on by the Respondent to all 189 homebuyers/customers who have booked their units on or after 1.07.2017 by way of giving deduction in the demand note itself as per the example reproduced above. The findings at para 10 and 11 of the DGAP's Report dated 30.11.2020 are reproduced at paragraphs 50), 5(J) and 5 (k) above and the DGAP states that it has scrutinized the demand notes and allotment letters issued to these 189 homebuyers/customers by the Respondent. 16. Hence, the Authority determines the profiteered amount for the period from 01.07.2017 to 31.12.2018, in the instant case, as 2,26,76,700/- with respect to the other 500 homebuyers/customers i.e. those who have booked their units prior to 1,07.2017 (excluding those from whom no demand was ra....
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....passed on by the Respondent within a period of 3 months from the date receipt of this order failing which it shall be recovered as per the provisions of the CGST Act, 2017. 22. The complete list of eligible homebuyers/customers has been attached with this Order, with the details of amount of benefit of ITC to be passed along with interest @ 18% as in the Annexure-1 to this order. 23. The concerned jurisdictional CGST/SGST Commissioner is directed to ensure compliance of this Order. It may be ensured that the benefit of ITC is passed on to each homebuyer as per Annexure-1 attached with this Order along with interest @18%, if not paid already. In this regard an advertisement of appropriate size to be visible to the public 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 Himalaya Real Estate Pvt. Ltd., Project- 'Himalaya Pride', Location- Greater Noida (West), Uttar Pradesh and amount of profiteering so that the concerned homebuyers/customers can claim the benefit of ITC if not passed on. Homebuyers may also be informed that the detailed NAA Order is availabl....
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....judicial proceedings." Accordingly this Order having been passed today falls within the limitation prescribed under Rule 133(1) of the CGST Rules, 2017. 27. A copy of this order be sent, free of cost to the Applicant No. 1, the DGAP, the Respondent, Commissioners CGST/SGST Uttar Pradesh, the Principal Secretary (Town and Country Planning), Government of Uttar Pradesh as well as Uttar Pradesh RERA for necessary action. File to be consigned on completion. Annexed: Annexure 1 in Pages 1 to 10. ============= Document 1 216 à¤à¤¾à¤°à¤¤à¥€à¤¯ à¤à¤• सौ रà¥à¤ªà¤¯à¥‡ 6. AUG रà¥.100 सतà¥à¤¯à¤®à¥‡à¤µ जयते à¤à¤¾à¤°à¤¤ ચિ Rs. 100 ONE HUNDRED RUPEES 11001001003TRA INDIA 10 INDIA NON JUDICIAL... उतà¥à¤¤à¤° पà¥à¤°à¤¦à¥‡à¤¶ UTTAR PRADESH $ To, ALLOTMENT LETTER EG 497882 Date:26/09/2018 Mr. Rahul Gaulam & Mrs. Prables Singh Flat No. 183, Tower-C4, Sapertech Ece Village-il, Greater Noida West, Gautam Buddha Nagar, UP. Mobile No.-9999213577....
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....per Bain-Up/A-110.37 ms. Under Ground Sump, Under Ground Water Tank, Boundary wall of Compound, Septic Tank, Walk Ways, Open to Sky Swimming poels, Open sports facilities, Weather Sheds, in accessible flowers beds, common open to Sky tenaces, and void like e Cmpany کاوه Signature of the Allette(1) Document 2 HIMALAYA Himalaya Realestate Post Lad Builders & Promoters DEMAND LETTER Dated: 01 Nov 2020 Mr. Raul Gautam & Mrs. Prabha Singh Flat No. 103, Tower C4 Supertech Eco-Village- Greater Noida West, Gautam Buddha Nagar UP Customer ID: 002372 Himalaya Realestate P GH-10 Tech 201306 Greater P Emall domalayresidency in Web: www.yandenyn State: Uttar Pradesh State Code: GSTIN: COAACCH6225412) Subject: Demand against Unit No. C-4/ admeasuring super area of 1188 Se Ft, on Tower C in Himalaya Pride, Plot No-10 8, Techaune Grester Neide West UP This with reference to your risonal reputation dated 21 Sep 2018 regarding purchase of dental Unit No. C-4deasuring 1188 slava Pride, Put No-10 s, Techoney, Greater Noida West UP at a cost of its 1,04,800 /-(Rupees fourty Lakh ly Thousand Eight Hu....
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.... Mrs. Rakesh Kumari A-18/15 88458 31 HP-000894 Mr. Anil Ashish Topno B-12/3 31275 32 HP-635 Mrs. Ramya Rajkalyan A-6/14 30813 33 HP-627 Mr. Sanjay Kumar Chauhan B-11/5 30580 34 HP-334 Dr. Tenzin Nyandak A-5/14 30452 35 HP-001131 Mr. Shadab Ahmad C-5/3 40302 36 HP-474 Mr. Omkaran A-7/9 14968 37 HP-108 Mrs. Rekha Singh B-1/3 29934 38 HP-133 Dr. Prachis Ashdhir B-2/3 29675 39 HP-390 Mr. Vikas Kumar 8-9/4 29519 40 HP-294 Mr. Vishal Kumar A-8/13 29053 41 HP-001151 Mr. Sangh Priya Gautam C-5/13 357 42 HP-001152 Mr. Prakash Chandra Pandey C-4/13 75016 43 HP-610 Mr. Sanjay Singh Negi B-12/17 27141 44 HP-052 Mr. Alok Srivastava A-8/1 26362 45 HP-001186 Mr. Subhash Chandar C-10/7 10595 46 HP-217 Mr. Ajay Kansal A-15/1 26098 47 HP-659 Mr. Nilotpal Mrinal A-12/1 25128 48 HP-441 Mr. Ankit Garg B-5/7 24664 Case No: 40/2022 Sh. Rahul Gautam & Ors. vs. M/s Himalaya Real Estate Pvt. Ltd Page 1 of 10 49 HP-081 ....
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.... Mrs. Roll Garg B-16/15 60282 91 HP-098 Mr. Narender Bansal B-7/11 20060 92 HP-035 Mr. Vaibhav Sharma B-8/10 29938 93 HP-235 Mr. Raj Kumar Pal A-3/9 19958 94 HP-055 Mr. Amitoj Kumar A-12A/9 9962 95 HP-001424 Mrs. Ranjana Saxena C-9/3 98010 96 HP-001428 Mr. Mohit Chaudhary C-3/9 114150 97 HP-402 Mr. Ashu Sehgal B-3/12 19823 98 HP-017 Mr. Amitoj Kumar B-14/9 19789 99 HP-001447 Mrs. Sangeeta C-15/11 55734 Case No: 40/2022 Sh. Rahul Gautam & Ors. vs. M/s Himalaya Real Estate Pvt. Ltd Ye Page 2 of 10 100 HP-001448 Mrs. Anita Singh C-15/9 70631 101 HP-295 Mr. Rajesh Kumar Shaw A-3/7 19789 102 HP-170 Mrs. Indu Chandel A-16/5 19756 103 HP-064 Mr. Bishnu Kumar Agrawal (Huf) A-11/9 63803 104 HP-187 Mrs. Pragati Jain A-5/10 19620 105 HP-215 Mr. Bhupendra Singh A-2/10 19553 106 HP-289 Mr. Palwinder Kumar A-5/8 19519 107 HP-016 Mr. Surya Kant Jha B-9/12 19418 108 HP-086 Mr. Bishnu Kumar Agrawal (Huf) B-12A/13 6....
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.... 66281 149 HP-001677 Mr. Pradeep Kumar Tiwari B-19/9 48697 150 151 HP-001684 HP-001678 Mrs. Reeta Kumari B-6/8 71701 Mr. Jitendra Kumar Dubey B-12A/18 63548 Case No: 40/2022 Sh. Rahul Gautam & Ors. vs. M/s Himalaya Real Estate Pvt. Ltd Page 3 of 10 152 HP-001700 Mrs. Rashmi Srivastava A-16/1 68726 153 HP-001701 Mrs. Shalini Srivastava B-19/13 47729 154 HP-001702 Mr. Samveg Sharma A-14/8 53508 155 HP-001703 Mrs. Chhavi Singh B-18/11 49386 156 HP-001710 Mr. Brahmpal Singh B-12A/8 86409 157 HP-001716 Mr. Ravi Sharma A-14/15 154981 158 HP-001729 Mr. Anil Kumar Sharma B-18/12 88110 159 HP-001730 Mr. Aishwat Singh C-12/13 98455 160 HP-001734 Mr. Pushap Raj Baidya A-16/16 152000 161 HP-001735 Mrs. Vaishali Sharma C-17/1 108232 162 HP-001736 Mr. Nishith Mohan Lal C-17/11 65137 163 HP-001737 Mr. Kamlesh Kr Pandey B-10/14 115654 164 HP-001739 Mr. Abhishek Pandey B-10/13 77103 165 HP-001765 Mr. Vidyasagar Mishra B-15/11 89180 166 ....
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....f 10 204 HP-000945 Mrs. Papori Choudhury B-17/9 44689 205 HP-000955 Mr. Rahul Konwar A-12A/1 55376 206 HP-000960 Mr. Dhaneshwar Prasad Sharma A-3/1 52866 207 HP-000979 Mr. Dilip Kumar Dutta B-17/15 44689 208 HP-000990 Mr. Vijay Kumar Pandey A-6/6 75209 209 HP-000997 Mrs. Gitalee Mohan B-17/17 55376 210 HP-001001 Mr. Murari Kumar Sinha A-8/14 90322 211 HP-001027 Mr. Manoj Kumar Sharma B-5/8 72364 212 HP-001048 Mrs. Bithika Dey B-7/12 42795 213 HP-001054 Mr. Ashish Srivastava A-3/6 60999 214 HP-001055 Mrs. Rashmi Dixit A-7/3 76481 215 HP-001057 Mr. Sanjay Kumar 8-5/18 73027 216 HP-001066 Mr. Prateek Kumar Singh A-9/9 60441 217 HP-001067 Mr. Suresh Kumar Vats B-11/13 60323 218 HP-001068 Ms. Nitika Agrawal A-15/3 58842 219 HP-001083 Mr. Rakesh Kumar Sharma B-9/3 90405 220 HP-001088 Mr. Vijay Kumar B-4/18 73570 221 HP-001089 Mr. Hari Krishna Singh A-8/16 102226 222 HP-001135 Mrs. Kamlesh Raghav B-9/5 86255 ....
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....17/13 19276 261 HP-001390 Mr. Dharmendra Singh B-12A/3 83096 262 HP-001394 Mr. Arjun Singh B-16/14 70745 263 HP-001397 Mrs. Misha Bhargava A-16/11 64210 264 HP-001420 Mr. Pradeep Singh B-14/3 111956 265 HP-001440 Mr. Pawan Sharma B-4/1 162617 266 HP-001445 Mrs. Deepika Kumari A-16/8 19413 267 HP-001449 Mr. Hari Om Kashyap B-18/9 49227 268 HP-001460 Mr. Mukesh Kumar B-19/7 21307 269 HP-001462 Mr. Abhinay Awasthi B-17/18 62205 270 HP-001463 Mrs. Sandhya Tripathi B-16/18 63411 271 HP-001464 Ms. Tanya Negi A-18/4 50512 272 HP-001465 Mr. Sunder Singh Bisht B-18/4 76730 273 HP-001468 Mr. Vijay Pant B-15/13 52755 274 HP-001469 Mr. Pawan Kumar Srivastava A-19/6 48088 275 HP-001470 Mr. Gaurvendra Singh A-19/5 48088 276 HP-001472 Mr. Bhupesh Tiwari B-17/3 28507 277 HP-001480 Mr. Ritesh Ranjan B-2/8 49434 278 HP-001496 Mr. Vinod Kumar Upadhyaya A-8/6 77365 279 HP-001504 Mr. Ashok Kumar B-15/3 27467 280 H....
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....5 319 HP-153 Mrs. Khushboo Sabharwal B-10/12 19620 320 HP-157 Mrs. Anu Sehgal B-1/13 10436 321 HP-161 Mr. Yashdeep Singh Kataria A-17/9 9675 322 HP-162 Mrs. Bhawana A-3/12 24573 323 HP-163 Mrs. Seema Khattar A-4/13 15796 324 HP-168 Mr. Virendra Kumar Aggarwal B-10/4 13671 325 HP-169 Mr. Gaurav Gupta A-10/6 9844 326 HP-177 Mr. Harpal Singh 8-9/9 20430 327 HP-186 Mrs. Kalpana Karwa B-15/10 19147 328 HP-192 Mr. Prem Kumar Arora A-16/9 36049 329 HP-193 Mrs. Paramjeet Kaur A-5/5 20601 330 HP-263 Mr. Ajit Kumar C-7/3 85613 331 HP-208 Mr. Shailender Kumar Choudhary A-17/7 19350 332 HP-209 Mr. Karan Chopra B-1/14 10453 333 HP-213 Mr. Amit Gupta A-9/10 19823 334 HP-218 Mr. Dinesh Chander A-4/3 10074 335 HP-248 Mrs. Mamta Thapliyal A-11/3 9692 336 HP-250 Mr. Sankalp A-12/11 11568 337 HP-260 Mr. Amit Malhotra B-2/11 10503 338 HP-262 Mrs. Sarla Gupta B-8/5 15252 339 HP-264 Mrs. Neena Prasan....
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.... Mr. Sachin Agrawal B-1/6 14715 380 HP-613 Mr. Rajeev Kumar A-8/9 59369 381 HP-621 Mrs. Pushpa Prasad A-9/2 24684 382 HP-639 Mr. Gaurav Manocha A-8/15 101903 383 HP-640 Mr. Jitendra Kumar Jha A-14/11 23920 384 HP-644 Mrs. Bimla Rani Khurana A-9/15 18955 385 HP-645 Mr. R. Kumar B-9/1 16573 386 HP-647 Mrs. Kajal Rathore B-16/7 11920 387 HP-723 Mr. Raghvendra Dwivedi A-9/11 47278 388 HP-744 Mr. Rajan Singh B-8/13 22996 389 HP-756 Mr. Prashant Kumar Sinha A-5/2 46635 390 HP-767 Mr. Bivash Das B-5/5 93297 391 HP-801 Mr. Brij Mohan Joshi B-8/6 15855 392 HP-802 Mr. Kapileshwar Kumar Singh A-2/4 100437 393 HP-813 Mr. Akhilesh Kumar Singh B-12/7 72774 √ 394 HP-816 Mr. Dipti Ranjan Prusty A-11/4 50168 395 HP-817 Mr. Ankit Chandra B-10/5 82671 396 HP-818 Mr. Jayanta Mozumdar A-11/10 9891 397 HP-407 Mr. Niraj Gupta C-4/1 20289 398 HP-411 Mrs. Sonal Goyal C-3/2 19339 399 HP-822 Mr. Mohit Ku....
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.... 19722 440 HP-068 Mrs. Anshu Agrawal A-16/13 93667 441 HP-083 Mr. Lalit Kumar Tulsyan A-6/9 10757 442 HP-564 Mr. Rajesh Paul A-3/10 11772 443 HP-092 Mr. Abhishek Kumar Singh B-15/17 24776 444 HP-580 Mr. Mohit Sengar A-14/4 11653 445 HP-590 Mr. Ravi Malhotra A-19/1 81867 446 HP-111 Mr. Shammi B-10/11 19587 447 HP-598 Mr. Gaurav Kumar Papnai A-6/8 18163 448 HP-602 Mr. Surendra Singh Chauhan A-12/13 28538 449 HP-603 Mr. Sharad Kumar Sant A-10/1 26397 450 HP-115 Mr. Rama Kant Mathur A-2/9 21210 451 HP-607 Mr. Akhilendara Kumar B-9/18 23480 452 HP-608 Mr. Abhay Ram A-6/10 10069 453 HP-609 Mr. Dinesh Kumar Sharma C-5/5 26683 454 HP-122 Mr. Rohit Noheria B-5/13 10250 455 HP-134 Mr. Asheesh Kumar Gautam B-8/16 19316 456 457 HP-614 458 HP-173 HP-137 Mrs. Deepika Saxena B-5/11 9929 Mr. Dinesh Purohit C-8/8 50821 Mr. Kapil Verma B-6/11 20195 459 HP-174 Mr. Ajay Anand B-12/11 19384 460 HP-176 Mr.....