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2022 (8) TMI 271
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....he Applicant No. 13 i.e., the Director-General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that the Standing Committee on Anti-profiteering, received an Application under Rule 128 of the CGST Rules. 2017 filed by the Applicant No. 1 & 2 alleging profiteering in respect of construction service supplied by the Respondent. The above Applicants had alleged that the Respondent had not passed on the benefit of Input Tax Credit (ITC) availed by him by way of commensurate reduction in the price of unit No. SUN 3-2301 & SUN 1-2403, purchased by the Applicant No. 1 & No. 2 respectively, from the Respondent in his project 'Migsun Wynn', situated at Greater Noida, Uttar Pardesh in terms of Section 171 of the Central Goods and Services Tax Act, 2017. 2. Vide the above Report, the findings of the DGAP are as under:- a. The aforesaid applications were examined by the Standing Committee on Anti-profiteering, in its meeting held on 10.01.2020 and on being prime facie satisfied forwarded the same the DGAP to conduct a detailed investigation into the allegation made in ....
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.... 2016 to June, 2017 viii. Balance Sheet (including all Annexures and profit/loss account) for the FY 2016-17, 2017-18 & 2018-19 ix. Cenvat/ITC Register for the 2016-17, 2017-18, 2018-19 and for the period April, 2019 to December, 2019. x. Details of Applicable tax rates, Pre-GST and Post-GST. xi. Copy of returns submitted to RERA xii. 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 December, 2019 for the project "Migsun Wynn" in the given format. xiii. List of home buyers in the project "Migsun Wynne". f. The Respondent has requested to treat all the information and documents supplied by him as confidential under Rule 130 of the CGST Rules. 2017. g. The DGAP has also stated that all the documents placed on record were carefully examined by him and it was found that the main issues for determination were whether there was a reduction in the rate of tax or benefit of ITC on the supply of construction service by the Respondent after implementation of the GST w.e.f. 01.07.2017 and in case it was so, whether th....
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....hat before 01.07.2017, i.e" before the GST was introduced, the Respondent was eligible to avail credit of Service Tax paid on the input services (CENVAT credit of Central Excise duty was not available) in respect of the flats for the project "Migsun Wynn" sold by him. Moreover, the Respondent paying VAT under Uttar Pradesh VAT Scheme, wherein he was required to discharge their output VAT liability on deemed 100% value addition to the purchase value of the inputs and the Respondent was not charging such VAT from the home buyers. Therefore, there was no direct relation between the turnover reported in the VAT returns for the period April, 2016 to June, 2017, filed by the Respondent and the actual consideration collected by him from the home buyers. Further, post-GST, the Respondent could avail ITC of GST paid on all the inputs and input services. As per the data submitted by the Respondent covering the period April, 2016 to December, 2019 the details the ITC availed by him, his turnover from the project "Migsun Wynne" and the ratio of ITC to turnover. during the pre-GST (April, 2016 to June, 2017) and post-GST (July, 2017 to December, 2019) periods, has been furnished by the....
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....d any data/details of additional benefit of GST passed on to homebuyers. n. Based on the aforesaid CENVAT/ITC availability pre and post-GST and the details of the amount collected by the Respondent from the above Applicants and other home buyers during the period from 01.07.2017 to 31.12.2019. (i) the amount of benefit of ITC that was needed to be passed on by the Respondent to the recipients or in other words, the profiteered amount came to Rs.2,42,41,721/- which included 12% GST on other than affordable units, on the base profiteered amount of Rs.2,16,44,395/- (ii) the amount of benefit of ITC that was needed to be passed on by the Respondent to the recipients or in other words, the profiteered amount during the period 01.07.2017 to 24.01.2018 came to Rs.2,00,98,204/- which included 12% GST on affordable units, on the base profiteered amount of Rs.1,79,44,825/-, (iii) the amount of benefit of ITC that was needed to be passed on by the Respondent to the recipients or in other words, the profiteered amount during the period 25.01.2018 to 31.12.2019, came to Rs.2,44,18,760/- which included 8% GST on affordable units, on the base profiteered amount of Rs.2,26,09,693/-.....
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....aring through Video conferencing was accorded to the Respondent and the Applicants on 11.05.2022, 26.05.2022 and 16.06.2022, Sh. Pawan Rastogi, Chartered Accountant represented the Respondent. The Applicant No, 2. 4. 5 and 7 to 11 appeared in person during the hearing. Sh. Shivendu Pandey, Superintendent and Sh, Manoj Singh, Assistant Commissioner appeared for the DGAP 6. In response to the Notice dated 04.02.2021, the Respondent had filed his submissions dated 02.03.2021 and has stated that he has passed on the benefit of ITC to his customers and enclosed some copies of the acknowledgement receipts from the customers. 7. The Respondent filed his further submissions dated 18.03.2021 and 25.06.2021 vide which he has furnished a list of 51 home buyers to whom he has claimed to have passed on the benefit of ITC and some copies of the acknowledgement receipts from the customers. 8. Submissions dated 18.03.2021 were also filed by the Respondent vide which he has stated that he had booked total 1158 flats till 31.12.2019, out of which 745 flats were booked in the pre-GST period and 413 flats were booked after the introduction of GST i.e. after 01.07.2017. With respect to the fla....
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.... that the ITC benefit be passed on to them by waiver of interest, penalty and other charges and they have also signed a settlement letter that they would not claim any further compensation including the benefit of ITC in future. c) With respect to the remaining Applicants other than the above mentioned, he has to pass on the benefit of ITC by way of issuing credit note to them. However, the Applicants did not come to sign the confirmation. d) The project "Migsun Wynn" was launched in 2015-16 and as of now was approximately 70% completed. e) He has also enclosed Customer Ledgers alongwith their confirmation of ITC benefit passed on. f) A list of customers to whom the benefit of ITC was passed on alongwith their mapping with customer ledger and confirmation. 13. We have carefully considered all the submissions filed by the Applicants, the Respondent, and the other material placed on record. Thus, the issues needed to be addressed are as follows:- a. Whether there was any violation of the provisions of Section 171 of the CGST Act, 2017 committed by Respondent? b. Whether the Respondent has passed on the benefit ITC to his custom....
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....mpared it with the ratio of ITC to the turnover for the post GST period and then computed the percentage of the benefit of additional ITC which the Respondent is required to pass on to the flat buyers. The above ratios have been computed by the DGAP bawd on the Service Tax and GST Returns filed by the Respondent during both the above periods and the ITC Registers maintained by him for the above periods and hence, the ratios calculated by the DGAP are based on the factual record submitted of the Respondent and therefore, they can be relied upon while computing the profiteered amount. The Respondent has also not raised any objection against the methodology employed by the DGAP while calculating the above ratios. The above methodology has also been approved by this Authority in all the cases where the benefit of ITC is requited to be passed on. Therefore, the above methodology is appropriate, logical, Reasonable, and in consonance with the provisions of Section 171 of the CGST 2017. 17. The only plea of the Respondent before this Authority is that he has passed on the benefit of ITC amounting to Rs.9,77,49,000/- to all his customers and has submitted sample acknowledgement receipts....
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....ustomers on the acknowledgement receipts are forged by the Respondent. With respect to the above contention of the Applicants, it would be relevant to mention that the mandate of this Authority lies within the provisions of Section 171 of the CGST Act, 2017. This Authority has only been mandated to investigate whether both the benefits of tax reduction and ITC have been passed on the to the consumers or not. Hence, any other such issue/allegation as raised by the Applicants, which is not related to profiteering, cannot be entertained by the Authority. Therefore. the Applicants may approach the appropriate Authority with respect to the issues which are not related to determination of the profiteered amount. 19. Hence, this Authority finds that, it is established from the above facts that the Respondent has benefited from the additional ITC to the extent or 4.25% of the turnover during the period from July 2017 to December 2019 and hence the provisions of Section 171 of the CGST Act, 2017 have been contravened by the Respondent as he has not passed on the benefit of such additional ITC to his customers. Thus this Authority determines the profiteered amount as Rs.6,87,58,686/- (inc....
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....th the details i.e. Name of builder (Respondent) - M/s SJP Hotels end Resort Pvt. Ltd., project- 'Migsun Wynn', Location- Greater Noida, Uttar Pradesh and amount of profiteering Rs.6,87,58,685/- so that the concerned homebuyers/customers/recipients can claim the benefit of ITC if not passed on. Homebuyers/customers/recipients may algo be informed that the detailed NAA Order is available on Authority's website www.naa.gov.in. Contact details of concerned Jurisdictional CGST/SGST Commissioner may also be advertised through the said advertisement. 25. It is evident from the above narration of facts that the Respondent denied benefit of ITC to the homebuyers/customers of the units being constructed by him in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and has committed an offence under Section 171 (3A) of the above Act. Section 171 (3A) Of the CGST Act, 2017 has been inserted in the CGST Act, 2017 vide Section 112 of the Finance Act. 2019, w.e.f. 01.01.2020 and hence, was not in force during the period of investigation i.e, from 01.07.2017 to 31.12.2019, when the Respondent had committed the above violation and hence, the penalty prescribed under Sec....
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....23.03.2020 is restored and in continuation or the subsequent Orders dated 08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general of special laws in respect of all judicial or quasi-judicial proceedings." Accordingly this Order having been passed today falls within the limitation prescribed under Rule 133(1) of the CGST Rules, 2017. 30. A copy each of this order be Supplied to both the Applicants, the Respondent and 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. Annexed:- Annexure 1 in Pages 1 to 23. ============= Document 1 Table- 'A' (Amount in Ra.) Br.No $ Particulars CENVAT of Service Tax Paid on Input Services used for flats (A) ITC of VAT Paid on Purchase of Inputs (B Total CENVAT/TTC Available (C JA+B ITC of GST Availed (D) Total (Pre- Total Turnover GST) April, 2016 to July, 2017 to December, 2019) June, 2017 2,38,65,728 2,38,6....
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.... Affuntable 47630 14 SUN 3:0005 Affordable 26439 19 MW/00138/27-28 W. Shat Ghushan Pusad Alfundable 22118 28 MGW/201311/27:28) 13 155/17-18 18/00182/17-18 18 MW/0028/17-15 22 MW/09193/17-18 Mi. Vijay Singh Ramat MYMP M. Ashok thietta THAND-SUN 6-1205 Affordable 4709 T-7-2103 Affordable 4630 SUN 3:0705 Affortable 62828 M. Subhash Singh Slathia Twin-SUN 5-1302 Alfortable 28118 Twles-SUN 6-2507 Hordable 71111 21 MIGSA-00206/27-18 My Shammar Singh Affartatile 18350 22 Mr. Divesh Bag SUN-030 44722 11 Mr. Shashi Ranjan Kami Twina SUN 1-0504 56807 24 MGW 00290/18 19 Mox, Dhau Sokhey SUN 2-1101 Affordable 43424 21 26 MW/00296/Mr. Praveen Rama Mr. Ranch Chandra THE SUN 50103 Affordable 73714 Affordable 66957 23 28 21 Mr. Sanjar Twine-SUN 5-0307 107423 Affordable 42339 SUN 2-0402 Affioritatile 24993 B 30/00361/17-18 Mr. Hische Anel 32 MAW/OOTH/18-19 Mr. Rent Sage 00038 Mr. Naveen Kumar Sh TSUN 4-100% 100440 T-SUN 10-10 Affuntable 42390 34 25 16/004....
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....ay Kamar Sharma SUN S-1507 Affordable 48627 22 MW/00214/15-17 Mrs. Andeder Raut SUN 3-2405 Allardic 45318 MW/00322/36-27 Mr. Sherg SUN 8-1806 affordable 52956 76 SUN & 100% Abortable 64558 10 MW/00233/35-17 Mr. Ajjan Mahan SUN 3-2317 Aftentable 44874 RV. SUN & 1906 Altentate MW/00317/15-17 Mr. Daynath Singt SUN 1600 $8155 SUN 3-2305 Affordable MW/00281/15/17 Nishant Kamar ahrestha Affordable 54357 MW/00316/17 Sand SUN 2-0800 Affioritable 51719 Narendra Singh SUN-1707 Montable 54490 MW/0038/16-17 Msmo uman SUN 3-1105 Mandatia 57393 SUN 1-2505 Affordable MW/05/15-17 M. Virtu SUN 3-2300 Affordable 71196 MW/00406/26-17 Mr. Anil Kumar Sharma 75267 22 4117Mr Apel mar SUN 3-1106 Afortable 1875H 2KW/00420/16-17 Mrjat SUND-1905 Affordabile 2936A 95 MW/00423/16-17 Mr. Aaya lupte 4/03/16-27 Mr.Pregh MW/00645/1517 Mr Sampuina and Shade MW/00454/16-17 Mr. Pandey MW/00457716-17 Mr. Pacas Gupta SUN & 2505 Afordable 32712 SUN-2405 Affordable 30472 SUN 1.1005 Affordable 5226....
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....1 Affordabi 52277 Affordab 42538 1414/15-16 142 MW/00115/25-16 Mr. Rakesh Kumar Bamsal Mrs. Sandhya toir Ramesh Ranjan a Twine-SUN 5-2432 TSUN 5-0902 Twins-SUN 7-3204 Twika 6UN 7-2307 T-SUN 7-1663 SAIN &1.867 SUN-2205 Affordable 19632 Affontabi 47047 Affordable 37447 44344 Afstate 4614 Albardable 67131 Altuntable 45506 Twipu-FLYS 7-2067 Affordable 45023 Mrs. Kirti Sebastava Tim-SUN 7-1204 Allendale 62175 145 www/025/16-37 1406/03028/16D Mr. Kashif Fayaz Zargar Pane-SUN 6-12401 48732 Twive-SUN 5-1303 45LET Affordabie 59191 Twing SUN 7-1407 Affordable 11637 SUN 5-15017 Affortable 50673 Case No. 46/2022 Manju Bala & Ors Vs. M/s SIP Hotels & Resort Pvt. Ltd. Page 3 of 23 150 00477/35-£7 Mr. Sho 153 MWA/001548/36-37 | Mr. Pankaj Cus SUN-1105 SUN 2-1007 $1157 Martilile $1129 SUN&1405 Alfabble 54782 155 MWB/01104/16-17 154 Mw/15-17 Meal Chary Sadar Ma Twine SUN 5-0306 Mundable 49291 Afundable 47325 155 MWB/01111/16-17. Mr. Kang Yumar Twite SUN 4-2206 Affordable ....
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....wo-SUN 7-0007 Affordable 30093 Affordable 48434 Case No: 46/2022 Manju Sala & Ors Vs. M/s SIP Hotels & Resort Pvt. Ltd. Page 4 of 23 SUN 3-2305 10428 lifes. Sema Diswas Twin-StJN 5-2303 Affsistable 70113 2040-728-17 Mia Jumar Tomer Yuello-JUN 5-1537 Mordable 38050 SUN-&-0806 Mordable 29738 30 MIN12/17-18 307 NEWB/01441/17-18 Pusat 208 01/14 Mr. Amardeep Choudhary SUN 3-2502 16729 Twin SUN 2-2004 Affordable 38126 Mr. Man Det Affordable 200022 Two-SUN 51701 Affordable 76907 280 WWW/315348 LMW/00615/16-17 212/08/1617 Dr. Fallie Gupta Mi Abdur Rahim SUN W-DUCH Affordable 117676 Twins-SUN 5-0405 54592 Affordable 44434 M: Tyghar Kamapaa Affundable 38779 234 MW/00653/3D Mr. Beshan singh T-0501 Affortabile 50447 215/05/16-17 Mr. Earth Turmal Afterdable 56045 M. Orpal Singh Afterdable 38254 TwinpJUN 4-1401 Affordable 4715 118 MW2/00281/16-17 Migh Affordabil 56453 218 www.00041WER Talu-SUN 4-1902 46737 My Man 5-1506 57384 223 MW/1430/17-48 22 Affordable ....
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.... 40650 184 MINE/00997/14-17 25 MW/01/16/16-17 Mrs. Masumi Bara Twing-SUN 7-2006 Affordable 53714 T-SUN 7-1203 Mordable 42548 Tiina-SUN 7-2015 42507 287 MW/05/23/17-18 2588/01732/17-18 Mr.Prem Bulath Mala Twine-SU 4-0705 Afurtshi 61382 Twine SUN 5-0007 Moriable 109218 TWIND-SUN 7-12800 Ablantable 58360 270W/45/17: 371 MWB/OL/48/22-18 272 01753/11-18 273 274 MWB-01758/17-18 MW/01775/13-18 235 MW/038181/17-18 77/16-17 Mrs Sa Nusa T-SUN 4-1404 1030440 Mr. Lima Cant Vam Mr. Raj Kumar Gupta MBMolan Mrs. Sunita Mr. Shyam Kumar Mr. Vint Gupta TSU 10-0509 Affocitatic 50128 SUM 3-0405 Twins-SUN 6-2306 Affordabi 40734 Twin SUN 617 Affundable 100237 Tal-SUN 5-0802 Alfundable 75181 Twilep-SUN 9-0503 41181 37 TEAT 27 FW01061/16-27 20 Mw0107/16-17 Affordable 06130 Mrs Sameena Khan TUN 7-1004 Affordable 29056 Mrs. Ruma Ghoph Twin SUN 7-2107 Affordable 44019 T-SUN 7-1507 Affordabie 40080 Mt: Amil Agarwal Twins-TUN 7-1005 Affurthalle 48017 Aurdable 39280 Affordabl....
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....4911 11 339 W/230/16 27 Mrs. Che MW/21316-17 332 MW/01421/11-16 MWB/03428/22-18 3 www.24437-38 133 MW0244917-48 SEMINAR/17-18 Affertable 507357 SUN 3-2005 Alfardfable STIDE Tari JUN 7-01908 Mordable 40033 Twins-SUN150T 4305 Mr. Kamall Chandra Twins SUN 9-3503 Affandable 47406 Candra Tada Twins SUN 4 1903 Alfortable 55278 Me lejeshee Vijay Kumar Mr. Swadh Twins-SUN 10-1605 Affordable 45333 38 www.01517/17-18 Prag Kumar Gautam Mr. Samanes Des TWIN SUN 5-1705 Affordable 51053 Affordable 57392 Mr. Cala Rat 34143 340 MW/15/17-18 341 W/55/17-18 Mr. Ankur Soo 342 MW/015102/27-49 Mr. Sanje 343 344 MW/1586/17-18 Mr. Tali Prasad Death $45 W/S/17-48 Mr. Prach Sharma 546 MW/03/18 Mr. Suryakan Saat T-SUN 70704 Twine SUN 5-0303 Tarina-SUN 7-0303 Twins SUN 10-3004 Twing SUN 20-0275 Afterdable 20943 Afterstabi 4006 Afledable 73430 52391 Aardale 51245 45624 Twin-SUN 7-1404 68177 Mr.Mamaet Singh Morsiathe 43439 Twis-SUN 4-1704 Affiontable 14410 345 MW1457717-18 fr.Pankaj Kumar Twil....
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.... SUN &-3405 20629 Mr. Prado Tumar Twin-SUN 7-2705 Affuntable 40522 397 M/00254/18:19 Mr. Prateek Sah SUN 3-0605 Allardate 44528 303 MGW/00158/18-20 M.Sevibra This SUN 5-1003 Allerdatie 705-41 354 MGW/00284/28-23 M. Sandeep that THE MOWAD/10-37 Mrs. Vinoeta Singh 392 MW/00542/16-19 SUN3-0907 Twin-SUN 5-0601 Allendable 44806 Affable 102584 Twin-TUN 10-1103 Alldable 50452 Tru-SUN-4-0603 Affordable 20508 Twin-SUN-4-1004 Afterdable 26498 Affordable 26079 403/05/18-19 56. Amit Ducci Twins-SON 4-2004 Affintable Chauhan 45248 Affordable 31563 /04/1 Tema-SUN 5-1003 Affinduble 54855 SUN 2-1501 41652 Case No 46/2022 Manju Bala & Ors vs. M/s SIP Hotels & Resort Pvt. Ltd. Page 8 of 23 SUNK 3-2407 Affordable 71351 NEW/1024/14-38 Mr. Ashish Ma 600 MGW/0030/18-5 Mr. Potak ma 40 MGW/90626/18/19 Mr. Des Kumar MSW/00671/18-19 67615 Twins SUN 6-2607 Affordabl 370 Twins SUN 10-0003 Affordabi 63332 TWIN-SUN 10-2900 Affordable 40739 SUN 3-1407 10945 Ms. Shika Sirigh Two SUN 4-100 196....
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.... M. Ajay TH-SUN 4-1007 Mortable 41043 Twin-Sum-4-2002 Case No. 48/2022 Manju Bala & Ors Vs. M/s SJP Hotels & Resort Pvt. Ltd. Page 9 of 23 56 MWw/53/16-17 Sabh Chhatra Twine-SUN 6-1506 dable 65574 457 043/16-17 Mrs. Best Ba S&3607 Affentatie 40175 438 MW/00462/16-17 Mrs Argans Mital Twine-SUN 4-2100 Affinitatile 43745 410 Mwalo/e-17 M. Amar Singh Twin-SLN 4-1205 Affordable 75445 Mr. Ashok Kumar Affordable 16836 1/16-47 442 MW/00884/16-17 Mr. Vagnesh Kumar Affordable 11036 Twin SUN 40602 Alfordable 62176 46) MA/31/16-17 64 MW/00707/16-17 Mr. Manhua Santane Twin-SUN 4-2007 Affordable 37530 Mr. Deshraj Bara Twin SUN 4-0006 Affordable 51801 MWN/20728/15-LY Mc Vikas Kum Twins RUNS 1606 Alfortabile 56443 [WWW/E/QF15/16-13 Ma Arish T-SUN 4-240 Affordable 56438 Twinp-SUN 4-2021 Affordable 41559 Twins SUN 9-210 Affordable 34845 MW/0041/18-17. Me Vuk Ray Mulva THE SUN 4-4706 Alfurialde 04754 400MW/0074/1-27 Mr. Atal Kumar Singh 11541 475 MWA/CH4/16-17 Mr. Amit Gar 65402 472 W/....
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.... MP3/01285/16-17 Mr. Rabrush 114 MW-17 Ahmad $25 Mw/11338/16-17 516 WWW/12310/26-27 Affordable 36327 T-S 10-1004 Affordable 186: Priyu Bhardwaj Mrs. Sanita SUN -2505 15873 T-SUM &-0506 Affordable 72018 Two-SUN 4-0X15 Affocitatile Twin-SUN 60407 72481 Twine SUNS-220 Affordable Mr. Rajesh Singh Twing-SUN 7-0907 Affordable 33460 521/16/18 Twins-SUN 4-12A65 Affordable 30404 521 MW/14/17-18 Mr Saurabh Singh Thaikuriys 123 MW/1464/17 Twine SUN 4-0827 Affordable 45559 Shamu Twins Sta-0707 Affuntatie 44310 Twita SUN 6-1805 Allarddable 82949 321 MWB/01475/15-38 Mr. Praveen D Twine SUN 10005 Affordable 42300 Mr. Amit Gothail Tixier-SUN 7-0505 54454 177 MW/01480/17-18 MN. Kala Sengupta TSUN 6-2306 Affordable 2090 11/17-18 529 96/17-18 Mrs Prav TWPSUN 5-1303 Affordable 45134 Mc Divukar Kumar Shagat Mr. Gudi Bhat Twin-SUN 10-0627 Mordable 5021 Twin-SUN&1304 Affuntable 60753 www/01501/17- 533 533 533 MWS-01551/17-18 534 www.01552/17-18 535 MB/04557/27-1 Ma Mr. Haranthi Gupta....
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....8 577 576 Ms. Arphana www/0134/17-18|| Mr. Rajeev Dwivedi MWR1/27-18 TSUN 9-3603 37241 Affordable 34350 Twing SUN 4-1502 Minnisble 38300 Mrs. Manta Tiw TWIND-SUN GOUGS Alontane 8345T www./4/17-18 187931 Tales-Stmt 5-0206 Affordable 578 00011/15-48 580 1/0030/17-18 Ms. Shipa Kimar Mr. Anil Kumar Sharma Mr. Ana Chitchory SUN -£700 Affordable 131545 SUN 3-1402 42400 Twin-SUN 7-1904 Affordable 47633 Twv-SUN 10-2609 Affordable 33775 AMW/00108/57-48 Mr. Sharm Marwaha Twinc-SUN 6-1204 Allordable 84309 at 700120/17-18 Mr. Framos umart TMSUN 7050 Affordable 45130 SANDW00133/17-18 Alfortable Twine-SUN 4-0007 Affordabile 35539 58800117/17-28 unna Singh 41054 581 345/7-18 Mr. Rattan Singh Mathas Twin-SUN 5-1437 4209 Twity SUN 7-12407 Affordable 4205H SUN 2-0302 Affordable 15342 Tw-SUN 5-1505 Affordable 13042 GW/X1200/17-18 Mr. Prawn Chit Sha Twiny 611 & 2006 Affarstable 74476 Twin-SUNS-1805 Affordabil 73706 Affordable 28011 Tulip-SUN 5-1902 Afturtable 12105 ....
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....rdable 45579 SUNI 3-2007 Affordable 53078 SUN 8-1225 71486 SUN 2-1901 Affintable 40E3 Dr. Anil Kumar Taneja Twina-SUN 5-1001 Alfaritable 65774 0004010/10-17 Mrs Prison Srivastav SUN 3-1405 75841 640 011441/16 17 Mrs. Kram Singh SUN &-1554 Affordable 38848 641/16 47 SUN 3-1703 Affordable 32532 642 www/00607/16-47 M Mani Shar SUN 3-0702 Allartable 36036 Mr. Dapinder Singh 9783-3106 Affordable 15565 644 MW/000/26-17 Ma SM-2-2003 Affordable 30027 Tilt-SUN 5-0205 65458 51637 047 MWB/05.12/16-17 Mr. Maar Maa Affordable 411790 THING SUN 5-490 Affordatie 34454 49MW0547/16-17 Twin SUNS 2001 64177 600 w/2050/26-47 653 Mrs. Mata Sam MW/00612/16-17 Mr. Sumar Twins-505-1401 500E Twima-SUM 5-2305 Affordable 43354 TWIN SUM 4-2407 Affordable 34282 30/000271 Mr. Caurav Sharma Affordable 56372 654 M477164) Two-SUN 4000 95342 655 MWIGA/16 17 488 MW/00671/16-17 M Gautam Kumar Mesas Chander 2 MWB/06/16-17 Mrs. Rath Twine-SUN 4-4222 Twits SUN 4-1503 Twins SUN 1902 Afford....
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....e 48754 Mrs. Anita Sinita Gupta Afferdale 47534 197 www/11041/16-17 51082/16-17 Twins-SUN 7-2403 Affandable 15732 Tetic-SUN 3-1306 57562 Mr.Dalig T-SUN 5-05 Alfortable 32206 700 w/01128/16-17 Mr. Dishad Ahmad thas 701 ATW/B/01131/16-17 Mr. Mind Mons T71506 THE SUN 5-08 Alfardidile 48060 Affordable 30592 7012 MWALLH/1617 TOS A/01/15-17 08/01182/1647 Mr. Pram Chand M. Aish Arara Tumo-SUN 7-1806 Twin SUN 10-2525 Affordable 48295 Affordable 31254 M. Harish Kuma Twin-SUN 3-2202 Affordable 32601 70% MWW0217/16-17 and Kamar Sundial Twins-SUN 10-1504 Mfordable 41051 706/20/14-17 Solakhane art Afforda 716TS Twy 5-330 Affordable MWW/01217/15-17 300 MW/01/16-27 Mc Kaides Chahal 710 MA/12/16-27 Mrs. Shruti Mangal Vuhn Twine-SUN 7-0034 Twine-SUN 6-2008 Twins-SUN 4-2006 68424 57106 Affentable 42082 Case No. 46/2022 Manju Bala & Ors Vs. M/s SIP Hotels & Resort Pvt. Ltd. Page 14 of 23 THING-SUNS-2006 Affordable 54548 THY-SUN 5-1702 59362 Twing SUN 7-0907 Affordable 54812 T-SL1....
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.... Page 15 of 23 Twin SUN 5-12405 Affordable Twing-SLPNS-0705 Affordable 10979 764 MW/1863/17-48 Mr Chaudhary MW/01/13 M. Aish Kumar Mishes TwinÄ…-SUN 4-2307 Affordable 74507 Twins SUM 5-0434 Affordable 87534 Affortable 63374 Afiontable 30206 TASUN 4-0206 Mardible 43552 789 MW1/17-18 Mr.Sodhi Agarwal 270 NW/01827/17-18M Twine-SUN 7- Allandshle 37786 TwSUN 6-2506 Twin-SUB-0304 SON &-1153 84212 Alfortable 44738 28574 773 MGW/DOGA/13-18 | 775/00075/17-18 Mrs Tran T MOW/0007/17/Mrs-Anita Chawla on Affandab 25650 Now Affordable 101211 Twins-SUN 62002 Non Affordable 25404 SAIN 8-17732 70097 377 MGW/00115/17-18 Mrs. Vandana Viwakoti SUN&-2704 34P 3-1706 Non Affordabi 25429 Now Affordable 27833 Mi whani Ray TSUN 61202 Affordable 25672 Mr. Abhinav Raj 26106 182 MW/00197/37-28 SUN SUN $-2001 fon Affordable 22905 Affordable 30767 Mr. Prakash 63906 294 MGW/00212/1-19 Mr. Yogesh Kumar Ra SUN 2-1601 47030 785 ANTW/00275/16-17 SUN 8-0103 Non Alfortable 3104 Non Affordable ....
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....01 Non Affordable 132746 TWINZUM 19-1906 Ron Affordable 10X645 SUN 20804 Nun Affordable 15680 Ms. Fornim Singt SUN 2-0483 304347 Twink-SUN SD-0601 New Affinitat 43412 Twins Sun 10-3301 Hun Affordable 16050 821 MW/00025/15-16 834 W/00034/25-26 Mr. Anshu Maria Shania Mrs Geystri Clash SUN 1-1303 thon&Mondable SUN 1-3001 53238 SUN 2-2005 Non Affordable 59123 Mr. Adys Rumar Shammu SUN 1-1965 Non Affortable 80583 857 MW/00079/25-16 Mr. Utkarsh Pandey SUN 1-3401 Mas Aludable 45428 00208/15-25 Mr. Arpil Gigita JUN 1-0906 58323 MAS/161/16 Mr. Sunil Arara U2 2209 Non Affentable 35965 540 Mw/117/10 Mr. Vineet Parashar SUN 1-1504 Affordable 62452 34: MW/01/15-16 Mr. Prince Mehta SUN 2-3505 50677 842 MW/00202/26 343 MW/220/1en Mr. Arald Rath SUN 2-2009 Noe Affuntable NOOKS Shailesh K SUN 2-0 Now Affordable 32044 Mr. Prushan Taday SUN B-2504 Non Affordable 95176 845/00232/26-17 MW/0023/16-17 SUNE 2-1004 71375 SUNE 2-1504 Thin Affinitatile 83540 847 MW/00242/16-17 5....
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.... Affordable 08643 Non Affordable 95261 for Affordable 71291 SUN-2-1502 Non Affordable 30335 SUN 1-0334 Now Affentable 72067 MW/177/1617 Mens Shim SLAN 1-0008 A 65803 Mr. Pem Kumar Avaswel SUN 3-ORDA Affondate 66846 00381/15-36 Mr. C. Ramachandran SUB) 1-3004 Nim Affordable 64340 100 W/1152/16-17 Mr. Ruahank Chalia Mrs. My Das Twice-SUN 9-1705 fion Affonfuble 58562 Twy: SUN 9-1806 Nos Affordable 61563 02 www90227/16-11 Mama Thaker ngh SUN-3004 Non Alforisti 75272 Affordabi 47136 04 MW/93281/10-17 Kamal OE M/16-17 90W/30254/16- MW/23/16-17 /0012/16-17 110 MW/00/923/16-37 Me.Vijay Kumar Mr. Raghulamal SUN 2-0006 tion SUN 3-2003 Aftontatie 10037 SUN B-2802 Now Affordable 75348 SUN 2-015 Alluntable 75741 Mis Nayan Tara Kumari Mrs. Aggarwal Mr. Anand Prestash SUN-2-150 SUN-3-1804 SUN 2-0304 Non Affordable 94305 Non Affordable 75116 New Affardubic 14212 SUN 1-3007 Non A 60419 722 MR5/1637 Mr. 16-57 Mehmet Atal Mr. Pushpendra Singh SUB 3-3301 Non Affort....
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.... 7-2001 Non Altandable 55059 Twine-SUN 7-2302 Non Affordable 43309 Twins-SUN 7-1701 Non Affordable 62838 958 958 927 www/01293/16-27 Mrk. Urvashi 869 952 MW/01821/17-48 MWW/02134/36-19 154 W/142/11-27 May/01/18-17 MWB/018A/17-18 Mr. Shyam Lal Bhart 300 MW/01494/17-18 61 MW/01501/16 961 Mt. Manoj Kumar Mr. Ali Kamar Pandey Mc Sand P TW-SUN 10-2402 Won Affordable 72409 Vinder Singh Twin SUN-2001 SUN-2003 Tuis-50001 2002 Pun Affordable 74560 37743 Non Affandatile 83430 Now Affordable 51104 Twinz-SUN 6-2302 Non Affordable 71120 SUN 2-2500 Non Affordable 19358 Twit-5421 3-2302 Non Alfortable 60077 Twinz-SAIN 7-3003 SUN 18-2004 Non Affordable 76457 &fortable 128437 Non Affbritable 100635 Mr. Gastam Jain 1164 Mr. Maveen Kapmer Twin-51791802 Twin-SUN9-1806 T-SUNG-LIAD Non Affordable Tan Affordabil 62601 Non Afformable 129196 Case No. 48/2022 Manju Bala & Ors VE. M/s SIP Hotels & Resort Pvt. Ltd. Page 19 of 23 Two-SUN Y-2202 Affandable 48293 SUN-2-1906 Non Affidable ....
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....le 79483 Mrs Kashme SLIN 1-1009 Non Affordable 04085 1012 MW/0001/15-18 104 W/15-16 1990/15-16 MW/00074/15-35 Me. Sanjay Singh Mr. De Rim Ms. Suman S SUN-1-2406 SUN 1050 fon Affantable 76131 SUN 30404 Now Affordable 73877 Mrs Maa Bhardwa SUN 1-2006 that Affordable 65826 Mr. Aurain Zak SUN 2-2404 Non Afondable 4767 Case No. 48/2022 Manju Bala & Ors Vs M/s SIP Hotels & Resort Pvt. Ltd. Page 20 of 23 10/15 Mr Anka Kiama SUN 3-2106 Hos Affordab 30652 10280087/15-36 SUN 3-1402 Nian Affarttable 63016 1029 MWB/000/15-16 Mrs. Charti Pandey SUN3-2402 Nan Affordable 56387 1020 MW/00017/25/18 Mohit Dunish Madem SUN 2-1909 Nos Affordable 54738 SUN 1-2003 Nest Affordable 69336 Mr. Amit Kumar Sharma) SUN 1-2500 News Allordable 34952 SUN 2-1104 Non Affordable 89345 SUN-2208 Non Affordable 75215 1005 W/0013/14-17 Mr. Jayanta SUN 3-1004 Non Affordable 30476 10W/13/16 10:27 MW|1/00322/16-17 rem Chandra Gita S. Sa SUN 2-1206 $3535 ngay SUN 3/1704 fon Affordab 547EL SUN-1....
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.... Affordable 59210 Nam Affordable 2614H 22170 Tas-SUN 7-1521 Non Affordable 45964 SUMS-0902 Non Affordable 35040 Two-SUN 5-0402 Nest Affordable 25300 Twin SUN 10-2102 No Affordable 29124 Mrs. Sumilia Devil 3036 MO/05/18-19 M Shala M MW/p/13-19 Mr. Saurabh Sigh |1879 | MUW/00441/18-15 M Traum Twimp-SUN 5-1101 Twin-SUN-2001 TwinSUN 10-1706 Mon Affordable 15777 fon Affordable 22013 Non Affordable 90559 24559 65026 1083 MGW/D05/18-19 Mr. Madra Pratap Singh: Twin Sun 7.0601 Twima-SUN 6-2832 Ron Affordable Non Mordahle 33648 Ms. Anu Ran Affordable 64137 1063 MUW/00522/10-20 SUN 8-019 Non Affordable 10049 1284 MOW/00329/18-19 Mr 1005/03/18-211 Non Affordable Mr. Dawa Ohishi Pandesia Non Affordable 48911 30896 SUN & CRY on Affordable 37701 SUN 3-2403 Non Affordable 0574 SUN 1-2407 Non Affordable 27725 100 MOW/0041/19-20 Mrs S Sharma 1992 MW/00054/15-16 Mrs Sanar t Twins-SUN 10-2501 Non Affordable 20602 SUNDA SUN 2-2406 Affordable 47466 1093 MWB/00058/15-16 Mr. Hung SUN 1-2206 48....