AI Drafter 
TaxTMI 
TaxTMI 
2022 (10) TMI 245
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....of purchase of a flat in the Respondent's project "ATS Picturesque Reprieves", situated at Plot No. SC-01, Sector-152, Noida, Uttar Pradesh. The Applicant No. 1 alleged that the Respondent had not passed on the commensurate benefit of input tax credit (ITC) to him by way of commensurate reduction and charged GST @ 12 % on the amount due to him against payment. He had submitted that the Respondent always communicated that he was working on the computation and would pass on the benefit of ITC (if determined) after the project completion/ handing over the project. However, he had not given certainty of doing the same. The Applicant No. 1 providing a copy of Allotment letter (consisting breakup of consideration, payment plan, and flat description) along with his application in form APAF, has requested to keep his application confidential. 2. On receipt of the aforesaid reference from the Standing Committee on Anti-profiteering on 15.10.2020, a Notice under Rule 129 of the CGST Rules 2017, was issued on 06.11.2020 by the DGAP, calling upon the Respondent to reply as to whether he admitted that the benefit of input tax credit had not been passed on to the recipients by way of comm....
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....e Court's Order dated 27.04.2021 passed in Miscellaneous Application No. 665/2021 in SMW (C) No. 3/2020. 7. In response to the Notice dated 06.11.2020 and various reminders and Summons, the Respondent has submitted his replies vide letters/e-mails dated 26.11.2020, 18.12.2020, 23.12.2020, 22.01.2021, 02.02.2021, 03.02.2021, 05.02.2021, 26.02.2021 23.03.2021, 26.012021, 15.04.2021, 20.07.2021, 23.07.2021 and 27.08.2021, which have been summed up by the DGAP as under:- (a) The Respondent was engaged in the construction of residential projects and presently he has two projects in running. The project 'ATS Picturesque Reprieves' at Noida was launched in the end of 2016 which is still under construction and Occupancy Certificate has not been received by him. (b) He has opted old scheme for discharging GST @ 12% (after 1/3rd abatement towards Land) in accordance with the Notification No. 3/2019-Central Tax (Rates) dated 29.03.2019 w.e.f. 01.04.2019. (c) The instant project "ATS Picturesque Reprieves Phase 1" has 932 units with total saleable area of 21,79,800 sq. ft. The tower wise summary details are as under in Table-'A': Table-A S. No. ....
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.... had scrutinized the submissions/replies of the Respondent, Applicant No. 1 and the documents/evidences on record and submitted his Investigation Report dated 02.09.2020 to this Authority, wherein the DGAP has inter alia stated that:- (i). The main issues for determination were:- * Whether there was benefit of reduction in the rate of tax or input tax credit on the supply of construction service by the Respondent, on implementation of GST w.e.f. 01.07.2017 and if so. * Whether such benefit was passed on by the Respondent to the recipients, in terms of Section 171 of the Central Goods and Services Tax Act, 20 1 7. (ii). The Respondent, vide e-mail dated 23.03.2021, submitted copies of demand letters and sale agreement for the sale of flat no. 18101 in tower-18, measuring 2350 square feet, at total base price of Rs. 1,04,91,853/- (including two car parkings). The schedule of payment is furnished in Table-'B' below:- Table-B S. No. Payment Stage (Basic) % Basic Amount 1. At the time of Booking 9.4% 9,77,878 2. At the time of allotment 9.6% 9,95,494 3. Within 60 days from date of booking 9.5% 9,86,68....
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....plies 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 input tax credit pertaining to the unsold units may not fall within the ambit of this investigation and the Respondent is required to recalibrate the selling price of such units to be sold to the prospective buyers by considering the net benefit of additional input tax credit available to them post-GST. (iv). The impugned project 'ATS Picturesque Reprieves' was being developed in phased manner hence it was registered with RERA under two different registrations. Details are given below in Table- 'C':- Table- C S.No. Project Name RERA Registration No. RERA Registration Date Remark 1. ATS Picturesque Reprieves Phase 1 UPRERAPRJ631 01.08.2017 Pre-GST project 2. ATS Picturesque Reprieves Phase 2 UPRERAPRJ396176 27.02.2019 Post GST projected opted to pay 5% GST without ITC (v). In the instant case, since, the reference received from the Standing Committee for initiation of investigation pertains to....
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....0 12.53,950 8. Relevant CENVAT/ITC [(H)= (D)*(G)/(F)] 11,12,504 11,66,26,453 Ratio of CENVAT/Input Tax Credit to Turnover [(I)= (H)/(E) 0.12% 5.81% (vii). In view of the above Table-'D', it is clear that the input tax credit as a percentage of the turnover during the pre- GST period (April, 2016 to June, 2017) and the post- GST period (July, 2017 to September, 2020), were 0.12% and 5.81% respectively, were available to the Respondent which confirms that the Respondent had benefited from additional input tax credit to the tune of 5.69% (5.81% - 0.12%) of the turnover. Accordingly, the profiteering has been examined by comparing the applicable tax rate and input tax credit available in the pre-GST period (April, 2016 to June, 2017) when Service Tax @ 4.50% was payable with the post-GST period (July, 2017 to September, 2020) when the effective GST rate was 12% (GST @18% along with 1/3rd abatement for land value) on construction services as per Notification No.11/2017-Central Tax (Rate), dated 28.06.2017. However, on the basis the figures contained in Table- 'D' above, the comparative figures of the ratios of input tax credits ava....
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....ction services in the State of Uttar Pradesh only. (x). The Respondent, out of total 932 units, had booked 801 flats till 30.09.2020 out of which 535 units were booked in the post GST period from 01.07.2017 to 30.09.2020. Remaining 266 customers [801- 535] (including the Applicant No. 1) had booked their units in pre-GST period who had paid the amount in the pre-GST period. Since 266 customers had not paid any consideration during the period 01.07.2017 to 30.09.2020, the profiteered amount has been calculated in respect of aforesaid 535 customers by taking into account proportionate input tax credit in respect to the saleable area relevant to turnover/amount raised/collected from them during the period from 01.07.2017 to 30.09.2020 (period of investigation). In any case, if the input tax credit in respect of these 266 units is considered for calculation of profiteering in respect of 535 flats where payments have been received during period under investigation, the input tax credit as a percentage of turnovers would be erroneous. Hence, the benefit of input tax credit in respect of these 266 units might be calculated when the consideration is received from such units by tak....
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....yers other than Applicant 131 2,89,750 - - - Unsold Units Total 932 21,79,800 12,78,61,818 29,63,18,048 * Other buyers from whom confirmation not received. (xiii). In view of the above Table-'F', DGAP has observed that the benefit passed on by the Respondent to the buyers is less than what he ought to have passed on in case of 450 home buyers (Sr. 1 & 3 of above table) by an amount of Rs. 10,27,63,809/-. Further, the benefit passed on by him, is higher than what he should have passed on in respect of 85 home buyers (Sr. 2 of above table) by an amount of Rs. 1,12,17,075/-. However, this excess benefit passed on to some recipients, cannot be set off against the additional benefit required to be passed on to the other recipients and it can only be adjusted against any future benefit that might accrue to such recipients. (xiv). In conclusion, DGAP has submitted that the Respondent had benefitted to the additional input tax credit to the tune of 5.69% of the turnover in the post-GST which was required to be passed on by him to the respective buyers. On this account, DGAP has observed that the Respondent ....
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....herein the Respondent has inter alia stated that:- (a). Calculations of profiteering done by DGAP is erroneous and conceptually flawed:- (i). The periods from April 2016 to June 2017 and July 2017 to Sep 2020 for pre-GST and post-GST respectively have been considered for computation of ratios which are not equal, true and fair as ratios fluctuate. (ii) The benefit which is required to be passed on under the provisions of Section 171 of the CGST Act, 2017, related to the ITC, was not available in pre-GST regime which is available in post-GST regime only. As extra ITC accrued to him on the account of goods only due to introduction of GST, hence such benefit of ITC was required to be passed on to the customers, only on goods but ITC of services was merged while calculating profiteering even though 'ITC of services', is neutral as it was available in both pre GST and post GST regime. (iii) He had incurred extra cost due to increase in the tax rate on inputs. In any case, there is increase in ITC due to increase in tax rate on inputs/ input services then it doesn't mean that he has benefitted to extra ITC due to introduction of GST. ....
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.... applicable taxes and other terms and conditions as per the agreement hence, it cannot assumed that he has taken benefit of ITC on bookings made in post-GST. Therefore, the allegation of profiteering on area for which agreements to sell had been entered after 01-07-2017 is totally baseless, illogical and not enforceable under the law. (i). Various provisions of Anti-profiteering has been challenged in the High Courts on the following grounds:- (i). Blanket power has been delegated by Central Government for exercising powers to Authority by Rules. Section should list the functions and duties of the Authority instead of Rules. (ii). Word "Commensurate Reduction" has not been explained/ defined in the Act/ Rules. Motive behind the concept of anti-profiteering is of passing on the benefit of reduced tax rate or increased ITC benefit by giving recipient benefit by commensurate reduction in prices. The benefit has to be passed on as a proportionate benefit which has to be necessarily determined by offsetting any cost incurred by the supplier since it could not have been intended by the legislature that the supplier will bear the burden of any costs incurred tow....
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....rnished his clarifications on the contentions of the Respondent mentioned at para 10 supra, given as under:- (i). Upon the contention mentioned at para 10 (a) supra:- The DGAP in his Report dated 02.09.2021, has adopted a mechanism which has been upheld by the Authority in several cases. The detailed calculation of profiteering for the project has been done in Tables 'D' & 'E' of aforesaid Report, on the basis of information submitted by the Respondent. Hence the contentions of the Respondent are wrong and denied. (ii). Upon contention mentioned at para 10 (b) supra:- The Respondent has executed two projects namely "ATS Picturesque Reprieves" and "ATS Knighthood Drive" and the total CENVAT available as per ST-3 Returns does not entirely pertains to the impugned project i.e., "ATS Picturesque Reprieves". Moreover the figures of CENVAT credit availed for the impugned project, has been considered on the basis of information submitted by the Respondent to the DGAP during the investigation. Hence the contention of the Respondent is incorrect. (iii). Upon contention mentioned at para 10 (c) supra:- The verification of Respondent's claim of h....
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....l ITC due to introduction of the GST. Since, the said additional benefit of ITC pertained to each flat/unit of impugned project of the Respondent, hence the same was required to be passed on by the Respondent to all eligible buyers of the project by way of commensurate reduction in prices under the provision of section 171 (l) of the CGST Act, 2017. Therefore the contention of the Respondent is incorrect. (ix). Upon contention mentioned at para 10 (i) supra:- The provisions of Anti-Profiteering have been challenged before Hon'ble High Courts on various grounds, no final order has yet been passed in any of the cases by any of Hon'ble High Courts. Until such time, the investigation is to be carried out on the basis of the current legal provisions. 12. In the interest of natural justice, hearing on 03.08.2022 was granted to the interested parties and the Respondent wherein the Respondent has re-iterated his arguments made by him vide his earlier submissions dated 22.05.2022 which have already been taken on record. 13. The Authority has carefully considered the Reports of the DGAP, the submissions filed by the Respondent and the other material placed on record in....
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....is yet to pass on the ITC benefit of Rs.10,27,63,809/- to 450 buyers as mentioned at Table-F above whereas the Respondent has claimed to have passed the ITC benefit of Rs. 29,63,18,048/- to 535 buyers as per annexure 22 to 26 of the above said Report of DGAP. 14. As per the said Report, only 90 home buyers/customers/recipients out of 535 eligible home buyers/customers/recipients have confirmed receipt of some ITC benefit and the remaining home buyers/customers/recipients did not respond to the communication sent by the DGAP. Thus, evidence in respect of only 90 out of 535 eligible customers/recipients has been submitted. Also, out of such 90 recipients, 5 are said to have received only partial benefit. Hence, this Authority finds that, the above claims of the Respondents and the DGAP's verification is neither definitive nor conclusive. Hence, the same cannot be accepted. 15. The Authority finds that the DGAP has computed the ratio of CENVAT as a percentage of the turnover for the pre-GST period and compared 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 was required t....
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....is property by any anti-profiteering provision enshrined in CGST Act, 2017 and the Rules. Hence, there is no violation of Article 19 (1) (g) and Article 300A of the Constitution of India. 18. Further, this Authority which has been constituted under section 171 of the CGST Act passes detailed and reasoned orders after careful examination of Investigation Report of the DGAP, documents/information submitted by the applicants and the suppliers and ample opportunity of hearing is accorded to the interested parties following principles of natural justice hence there is no question of violation of Article 14 of the Indian Constitution. Hence, the reasons stated herein above, such contention of the Respondents is untenable. 19. On the contentions of the Respondent mentioned at para 10 (i) supra, this Authority finds that the Anti-profiteering provisions enshrined under Section 171 of the CGST Act 2017 and Rules made thereunder, have been challenged by the several petitioners in the different High Courts on various grounds but it is apposite to mention that all the petitions are sub-judice and no order has been passed by any of the High Court against the said provisions as on till dat....
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....o be passed on by the Respondent during the aforesaid period along with details of such additional amount is given in Annexure-'A' to this Order, 24. Since, all the home buyers/recipients of supply are identifiable as per the documents placed on record therefore, the Respondent is directed to pass on the above said profiteered amount along with the interest @ 18% per annum (from the dates from which the said profiteered amount was collected by him from each of them till the date such amount is passed on/returned/refunded) to above said buyers/recipients, within a period of 3 months from the date of passing of this Order as per the details mentioned in Annexure-'A', failing which the said amounts shall be recovered as per the provisions of the CGST Act, 2017. 25. For the reasons mentioned hereinabove and in the given facts and circumstances and also stated position of law we find that the Respondent has denied the benefit of ITC to the buyers of his flats/customers/recipients in contravention of the provisions of Section 171 (1) of the CGST Act, 2017. The Authority holds that the Respondent has committed an offence by violating the provisions of Section 171 (1) and the....
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.... which would become available to him till the date of issue of Completion Certificate. Accordingly, the concerned jurisdictional Commissioner CGST/SGST are directed to ensure that the Respondent passes on the benefit of ITC to the eligible home buyers/recipients of supply as per the methodology approved by this Authority in the present case and submit report to this Authority through the DGAP. The Applicant No. 1 or any other interested party/person shall also be at liberty to file complaint against the Respondent before the Uttar Pradesh State Screening Committee in case the remaining benefit of ITC is not passed on to them. 30. In view of facts discussed hereinabove and the findings thereof, the Authority has reason to believe that since the Respondent has been found to have contravened the provisions of Section 171 of the CGST Act 2017 in respect of the subject Project "ATS Picturesque Reprieves" and hence there is every possibility that similar contravention may has taken place with his other projects. This Authority in terms of Rule 133 (5)(a) of the CGST Rules 2017 also directs the DGAP to investigate profiteering in relation to other Projects executed by the Respondent, i....
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....9 574,386 94,319 9 MR.ABHISHEK SINGH 18111 1,754,107 111,786 594,057 111,786 10 MR. VINAY PRATAP SINGH RAGHAV 18112 5,043,060 321,384 723,884 321,384 11 MR. AJEET KUMAR 18121 2,795,608 178,159 668,806 178,159 12 MR.SAMARJIT CHAKRAVORTY 18122 2,828,498 180,255 676,674 180,255 13 MR.ZOHEB AHMAD 18142 4,683,750 298,486 849,658 298,486 14 MR. NITIN JAIN 18151 5,407,065 344,581 655,373 344,581 15 MR. GURU DUTT ARORA 18152 3,488,773 222,333 538,677 222,333 16 MR. HARISH SETHI 18171 4,273,750 272,358 377,091 272,358 17 MRS. GUNMALA KAUR 18181 3,822,390 243,593 546,159 243,593 18 MR. AMIT SAINI 18182 5,089,395 324,337 606,692 324,337 19 MR. PUNEET SAWHNEY 18191 4,378,416 279,028 577,632 279,028 20 MRS. RACHNA SHARMA 18192 5,487,500 349,707 460,953 349,707 21 MR. AKHIL PARASAR 18211 5,692,500 362,772 557,861 362,772 22 MRS.GHAZALA YASMIN 18212 5,742,500 365,958 562,765 365,958 23 MRS. PANNA....
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....DI 19181 2,828,498 180,255 676,674 180,255 53 MRS. PREETI CHOUDHRY 19182 1,455,397 92,750 499,615 92,750 54 MR. SHANKAR LAL SHARMA 19191 2,992,944 190,734 716,016 190,734 55 COL. NAVIN KUMAR KHAJURIA 19192 1,878,897 119,738 530,759 119,738 56 MR.SAMEER PURI 19201 1,489,223 94,905 468,483 94,905 57 LALITA CHANDNA 19202 3,109,017 198,131 586,607 198,131 58 MR. BHAWANI BHUSHAN SRIVASTAVA 19211 3,160,836 201,434 596,384 201,434 59 MR.MAYANK AWASTHI 19212 3,415,500 217,663 318,776 217,663 60 MRS.NEHA GUPTA 19222 1,483,000 94,509 103,959 94,509 61 M/S GAPPU ISPAT 19241 3,322,125 211,712 232,548 211,712 62 MR.RAMNEET SINGH CHADHA 19242 2,710,500 172,735 189,734 172,735 63 MR. VIKAS GUPTA 19251 3,605,500 229,771 252,384 229,771 64 MR.SANJEEV CHAUDHARY 19261 2,342,500 149,283 163,974 149,283 65 MR.BALRAJ NIJHAWAN 19271 2,795,608 178,159 668,806 178,159 Page 1 of 8 66 MRS. NUPUR JAIN 19291 4,40....
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.... 20221 4,145,356 264,175 607,331 264,175 4,298,964 96 MR. RAJIV HOODA 20222 273,964 629,838 273,964 4,240,000 97 MRS. NEERAJ SABHARWAL 20232 270,207 621,200 270,207 98 MRS. VINEETA SINGH 20241 2,696,940 171,871 645,201 171,871 2,479,641 99 MR. PIYUSH SHUKLA 20251 158,023 543,252 158,023 100 MRS. MALTI SHUKLA 20252 9,230,044 588,212 558,616 588,212 101 MR. KUSH MUNJAL 20261 4,381,000 279,192 383,337 279,192 102 MS. KIRTI PALIWAL 20262 4,240,000 270,207 296,800 270,207 103 MR. HARIT MEHROTRA 20271 4,374,000 278,746 306,181 278,746 4,374,000 104 MR. SHILAD MEHROTRA 20281 278,746 306,181 278,746 105 MR. VIJAY PAREEK 20311 4,614,000 294,041 322,981 294,041 3,447,516 106 MR. AASHISH BATTOO. 21011 219,703 788,879 219,703 107 MR. NISCHAL TYAGI 21022 5,657,276 360,527 675,296 360,527 108 MR. TARUN KUMAR NEHRA 21142 4,412,092 281,174 666,797 281,174 5,097,874 109 MR.HIMANSHU AGGARWAL 21152 324,8....
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.... 137 MR. ARUN KUMAR AHUJA 22291 138 MR. RAHUL CHOUDHARY 22292 6,218,035 396,263 628,055 396,263 139 MR.GYAN TANDON 22301 2,795,608 178,159 668,806 178,159 5,920,109 140 MRS. AMITA 22311 377,277 708,147 377,277 5,920,109 141 MR. BALMIKI PRASAD 22312 377,277 708,147 377,277 142 MR. VINEET KUMAR SINGH 22321 6,254,946 398,615 621,358 398,615 143 MRS. SHARMISTHA MONDAL 22341 4,614,000 294,041 565,216 294,041 144 MR. MANISH GOGIA 22351 3,531,000 225,024 247,021 225,024 145 ASHISH RAIKWAL 22362 2,861,387 182,350 684,542 182,350 146 MR. SIDDHARTH PAVAGADHI 22PH1 5,434,880 346,354 380,442 346,354 147 MR. VIJAY JAIN 22PH2 5,434,880 346,354 380,442 346,354 148 MR. HASIBUL HOSSAIN 23032 3,941,136 251,161 942,856 251,161 149 MR.AMIT ARORA 23111 3,568,866 227,437 853,796 227,437 150 MRS.SWATI DEWESAR 23201 3,851,571 245,453 921,429 245,453 151 MR. DEEPAK HANDOO 23231 3,806,400 242,574 910,622 242,574 ....
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....0 MR. SHIBU CHELLAPPAN 24232 3,806,786 242,599 910,714 242,599 181 MR. ANIL KUMAR BHATIA 24241 2,034,018 129,624 783,482 129,624 182 BHARDWAJ GARMENTS PRIVATE LIMITED 24242 3,851,571 245,453 921,429 245,453 183 MR.LOKESH GIDWANI 24251 5,809,179 370,207 822,054 370,207 184 MR. SATWINDER SINGH 24252 2,776,714 176,954 814,286 176,954 185 MR. VINAY MITTAL 24261 2,313,929 147,462 803,571 147,462 186 M/S GMW PVT LTD. 24262 2,825,232 180,046 696,919 180,046 187 MRS.JYOTSNA RATHORE 24271 5,809,179 370,207 822,054 370,207 188 MR. VINAYAK KOUL 24282 3,806,786 242,599 910,714 242,599 189 MRS. MADHU BAJPAYEE 24291 4,220,598 268,970 796,339 268,970 190 MR.UPAUL MAJUMDAR 24292 3,762,000 239,745 900,000 239,745 191 MR.RAJIV RANJAN SINGH 24302 4,311,456 274,760 813,482 274,760 192 MR. VARUN KHANNA 24311 2,198,081 140,079 689,732 140,079 193 MR.PUNEET SINGH CHAUHAN 24321 4,618,500 294,328 289,963 294,328 194 ....
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.... 5,385,998 343,239 594,700 343,239 223 SONIA KUKREJA 25153 2,226,660 141,901 530,223 141,901 224 ANURAG SINGH 25154 2,226,660 141,901 532,694 141,901 225 MR. SANJEEV KUMAR KAUSHIK 25161 6,443,996 410,663 409,688 410,663 226 MR. PRAVEEN SHARMA 25164 2,252,745 143,563 538,934 143,563 227 MR. GOSALIYA CHINTAN TARUNKUMAR 25171 2,330,259 148,503 557,478 148,503 228 MOHAMMAD AMIR 25172 2,239,425 142,714 535,748 142,714 229 MRS. BONTHU VIJAYA MANILA 25173 363,950 594,700 363,950 5,710,998 230 MR. AASHISH KHAJURIA 25174 2,252,578 143,552 538,894 143,552 231 MR. KONDAPALLI VENKATE SWARLU 25181 3,495,385 222,754 501,730 222,754 232 MRS. PINKI DEVI 25183 3,107,012 198,004 557,478 198,004 233 MR. RATAN DARGAN 25191 5,710,483 363,918 594,643 363,918 234 MR.VIVEK 25193 2,226,690 141,903 532,701 141,903 235 MR. SYED WAQARUL HAQUE 25194 1,164,580 74,216 404,732 74,216 236 MISS. DEEPIKA SHARMA 25201 1,112,054....
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....07 265 MRS. SANDHYA MISHRA 30011 7,038,234 448,533 1,138,259 448,533 266 MRS. MEENAKSHI JAISWAL 30012 5,018,045 319,790 351,264 319,790 267 MR.KUNAL DUGGAL 30021 2,378,849 151,599 569,103 151,599 268 MR.SANJEEV MALIK 30022 3,218,272 205,094 520,475 205,094 269 MRS. SHIVANSHI TYAGI 30023 1,952,880 124,453 545,321 124,453 270 MR. VIJAY BIST 30061 3,365,926 214,504 483,147 214,504 271 MRS. RUCHI BANSAL 30081 2,226,660 141,901 532,694 141,901 272 MR. SAURABH KUMAR 30091 2,226,690 141,903 532,701 141,903 273 MR.SANJEEV KUMAR 30111 2,226,660 141,901 532,694 141,901 274 MR. NAVPREET SINGH DUA 30121 2,200,797 140,252 526,506 140,252 275 MISS. PRANJILI GUPTA 30141 1,864,205 118,802 445,982 118,802 276 MRS. SHILPI ARORA 30161 2,402,582 153,112 538,895 153,112 277 MR.MANTHAN AGARWAL 30171 2,252,581 143,552 538,895 143,552 278 M/S GKG TRADING PRIVATE LIMITED 30191 391,099 429,591 391,099 6,137,000 Page....
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.... 308 MR. VIKAS CHANDRA SHUKLA 30333 2,962,204 188,775 479,063 188,775 309 MS. JYOTI CHETAL 30334 2,174,906 138,602 520,313 138,602 310 MRS. SANGEETA BISWAS 30342 3,496,500 222,825 244,752 222,825 311 MR. SANJAY KUMAR SINGH 30343 2,957,500 188,476 198,744 188,476 312 MR. SHAILENDER WADHWA 30344 2,083,501 132,777 115,010 132,777 313 MR. SALIL JAIN 30353 202,639 190,785 202,639 3,179,750 314 MS. SUPRA JOSHI 30363 3,118,500 198,736 187,110 198,736 315 MR. NAVEEN MAKHEJA 32011 3,082,460 196,439 673,718 196,439 316 PUNEET SACHDEVA 32012 8,168,831 520,583 866,084 520,583 317 MRS.SEEMA YADAV 32021 100,607 597,991 100,607 1,578,696 318 MS. ANURIKA GOEL 32151 2,992,944 190,734 716,016 190,734 319 MR. AMIT SHARMA 32161 2,861,595 182,364 684,592 182,364 320 AMIT GUPTA 32171 2,844,675 181,285 680,544 181,285 321 MR. DHEERAJ BATRA 32181 1,677,365 106,895 594,057 106,895 322 MR AMAN KAPOOR 32182 2....
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....51 MR.TAPAN TYAGI 31031 2,894,277 184,446 692,411 184,446 "352 MR. SYED HAMID ALI 31032 189,687 712,084 189,687 2,976,510 353 MRS. BEENA KHANDELWAL 31041 2,696,940 171,871 645,201 171,871 354 MR. SACHIKANTA MISHRA 31042 3,009.645 191,799 720,011 191,799 355 MR. SUNIL CHAWLA 31051 2,890,500 184,206 691,507 184,206 356 MRS.RAJWATI SHARMA 31052 2,187,152 139,383 633,398 139,383 357 MR.ABHISHEK DAKSH 31061 3,375,912 215,140 636,964 215,140 358 MR. NITIN AGARWAL 31062 3,552,067 226,366 637,333 226,366 359 MR. K. KARUPPANNAN 31081 6,599,740 420,588 676,665 420,588 360 MR. HIMANSHU NIGAM 31082 4,440,325 282,973 637,367 282,973 361 MR. SANJEEV SHARMA 31091 2,828,460 180,252 676,665 180,252 362 SHWETA AWASTHI 31092 2,762,895 176,074 660,980 176,074 363 MRS. DIVYA GUPTA 31101 1,863,550 118,760 668,738 118,760 364 MR. MANOJ ARORA 31102 1,863,550 118,760 668,738 118,760 365 MRS. DEEPTI GARG 31111 ....
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....UPTA 31272 3,142,380 200,258 592,902 200,258 395 MR. DINESH KUMAR 31292 4,359,000 277,790 305,129 277,790 396 MR. RAJEEV KANDWAL 31302 1,577,250 100,515. 110,408 100,515 397 M/S MANI CAPITALS LIMITED 30041 1,280,173 81,583 425,868 81,583 398 M/S SAAR DWELLINGS LLP 30031 1,280,173 81,583 425,868 81,583 399 MRS. ANJU KAUSHIK 25204 110,209 426.295 110,209 1,729,361 400 MR. KARTIK NAYAR 21282 7,775,000 495,485 544,250 495,485 401 MR. KARTIK NAYAR 21292 7,775,000 495,485 544,250 495,485 402 MR. ANUJ AGARWAL 25252 6,231,286 397,107 440,893 397,107 403 Mrs. KIRAN BALA RAIZADA 25184 2,195,620 139,922 525,268 139,922 404 MR. SURESH KUMAR 30151 2,226,688 141,902 532,700 141,902 405 MR. RAMAN CHADHA 30274 2,226,689 141,902 532,701 141,902 406 M/S SAAR DWELLINGS LLP 20122 7,609,500 484,938 532,665 484,938 407 MR. AMIT JUYAL 30051 2,293,815 146,180 548,760 146,180 408 MRS. RADHA SOMAN 30124 3,103,813....
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.... 365,842 695,812 365,842 437 MRS. ROOPAL RATHORE 32261 4,625,000 294,742 323,751 294,742 438 M/S SAAR DWELLINGS LLP 24201 2,022,353 128,881 672,529 128,881 439 M/S MANI CAPITALS LIMITED 24071 11,328,750 721,959 793,012 721,959 440 MRS. NUTAN KATARIA 24342 11,660,000 743,068 714,683 743,068 441 MR. MRINAL VATS 23251 1,447,571 92,251 849,607 92,251 442 MRS. SUKRITI AGARWAL 23331 2,955,860 188,371 857,143 188,371 443 MRS. SUKRITI AGARWAL 23332 2,955,860 188,371 857,143 188,371 444 MR. SANJAY GUPTA 23031 4,091,143 260,720 942,857 260,720 445 MR. SUMIT AGGARWAL 23PH2 4,288,534 273,300 928,296 273,300 446 MRS. ANUMITA SINGH 18021 5,323,661 339,266 634,617 339,266 447 MR. GAURAV JASWAL 18022 5,633,615 359,019 671,569 359,019 448 MRS.SADHANA SINGH 18032 5,323,661 339,266 634,617 339,266 449 MRS. RASNA MADHOK ABBOTT 18041 5,657,275 360,527 697,016 360,527 450 MRS.ALKA PANDEY 18052 5,626,518 358,567 ....
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....N 21221 4,180,848 266,437 568,005 266,437 480 MR.SHITIJ DEWAN 21222 3,346,809 213,285 562,456 213,285 481 MRS. ANJANA D'COSTA 21231 5,126,094 326,676 611,066 326,676 482 MR. ABHAY GUPTA 21232 5,181,695 330,219 617,693 330,219 483 MRS. ANITA KAPOOR 21252 5,212,455 332,179 621,359 332,179 484 MRS RANJANA MISRA 21271 4,340,000 276,580 303,799 276,580 485 MRS. NEHA MADAAN 21281 4,279,500 272,724 299,562 272,724 486 MR. KAUTILYA ASWAL 21301 4,363,500 278,077 305,443 278,077 487 M/S ESPERTO CONSULTANTS PVT LTD 21321 3,455,930 220,240 241,915 220,240 488 MRS. SWATI AGARWAL 21331 4,500,000 286,776 301,666 286,776 489 M/S STHAPATI ASSOCIATES PRIVATE LIMITED 21342 4,266,250 271,880 298,637 271,880 490 MR. ANUJ VARSHNEYA 21351 491 MR. SANGH PRIY MAURYA 22322 Page 7 of 8 A 4,266,250 271,880 298,639 271,880 4,763,849 303,591 545,365 303,591 492 MR. RAJESH PUROHIT 22331 4,270,000 272,119 523,073 272,119 ....