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2022 (10) TMI 366
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....n respect of purchase of a Flat No. 4032 in Tower-4 in the Respondent's project "ATS Rhapsody", situated at Plot No. GH12/1, Sector-1, Village Bisrakh, Greater 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 submitted that the price of above said flat was Rs. 1,03,93,300/-(Inclusive of GST @ 12%) as per "Agreement to Sale". As he had paid 3 installments with old rate of tax however, he was claiming for the benefit of reduction in tax w.e.f. 01.04.2019 which was not given on current demand notice dated 08.11.2019. Further he submitted copy of Tax invoice dated 08.11.2019 along with his application. 2. On receipt of the aforesaid reference from the Standing Committee on Anti-profiteering, a Notice under Rule 129 of the CGST Rules 2017, was issued on 26.06.2020 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 commensurate reduction in price and if so, to suo moto determi....
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.... the month of December, 2016 was still under construction. Occupancy Certificate for the aforesaid project has not received. (b) He had 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) He claimed to have been passed on the benefit of ITC through basic selling price at the time of booking and on tax invoices to certain buyers. 8. The Respondent vide aforementioned letters/e-mails, has furnished the following documents/information:- a. Copies of GSTR- I & 3B Returns for the period July, 2017 to May, 2020. b. Copies of GSTR-9 & 9C Returns for FY 2017-18 and 2018-19. c. Copies of ST-3 and VAT Returns for the period April, 2016 to June, 2017. d. Copy of Trans-1. e. Tax rates - pre-GST and post-GST. f. Copy of Audited Balance Sheet for FY 2016-17, 2017-18 & 2018- 19. g. Copies of Sale agreement/Contract, all Demand Letters issued to the Applicant No. 1. h. Copy of Electronic Credit Ledger for the period July, 2017 to May, 2020. i. Declaration in Annexu....
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....oof Slab 10% 9,27,973 1,11,357 10,39,330 8 On Completion of 28th Floor Roof Slab 5% 4,63,987 55,678 5,19,665 9 On Completion of Brick Work 5% 4,63,987 55,678 5,19,665 10 On Completion of Plaster 5% 4,63,987 55,678 5,19,665 11 On offer of possession 15% 13,91,960 1,67,035 15,58,995 Total 100% 92,79,732 11,13,568 1,03,93,300 12. The Applicant No. 1 claimed for the benefit of reduction in rate of tax from 12% to 5% in the light of Notification No. 3/2019- Central Tax (Rate) dated 29.03.2019 w.e.f. 01.04.2019 albeit the Respondent had opted tax rate of 12% (after 1/3rd abatement towards land) to discharge his tax liabilities. Therefore there was no reduction in rate of tax w.e.f. 01.04.2019 with regard to Applicant No. 1's unit. 13. As per Para 5 of Schedule-III of the CGST Act, 2017 (Activities or Transactions which shall be treated neither as a supply of goods nor a supply of services) which reads as "Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building". Further, clause (b) of Paragraph 5 of Schedule II of the CGST Act, 2017 reads as "(b) co....
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....fore, credit of VAT paid on purchase of inputs and the VAT turnover was not considered in the working for computation of ITC ratio to taxable turnover in pre-GST regime. Further, post-GST, the Respondent was entitled to avail ITC of GST paid on all the inputs and the input services including the sub-contracts. 15. From the information submitted by the Respondent for the period April, 2016 to May, 2020, the details of the ITC availed by him and his turnover from the project "ATS Rhapsody" and the ratio of ITC to turnover, during the pre-GST (April, 2016 to June, 2017) and post-GST (July, 2017 to May, 2020) periods, has been tabulated below in Table- 'B' :- Table-'B' (Amount in Rs.) S.No. Particulars April, 2016 to June, 2017 (Pre-GST) July, 2017 to May, 2020 (Post-GST) (1) (2) (3) (4) 1. CENVAT of Service Tax Paid on Input Services (A) 86,76,657 - 2. Input Tax Credit of VAT Paid on Purchase of Inputs (B) - - 3. Input Tax Credit of GST Availed as per GSTR-3B (C) - 12,77,65,959 4. Total CENVAT/Input Tax Credit Availed (D)- (A+B) or (C) 86,76,657 12,77,65,959 5. Total Turnover as per List....
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....H+I 1,28,72,92,406 12. Excess Collection of Demand or Profiteering Amount K=G-J 9,03,74,981 17. In view of the Table-'C' above, it is observed that the additional ITC of 6.56% of the turnover should have resulted in the commensurate reduction in the base price as well as cum-tax price. Therefore, in terms of Section 171 of the CGST Act, 2017, the benefit of such additional ITC was required to be passed on by the Respondent to the respective recipients. 18. In view of the above calculation, it is evident that on the basis of the aforesaid CENVAT/input tax credit availability in the pre and post-GST periods and the details of the amount raised/collected by the Respondent from the Applicant No. 1 and other home buyers during the period 01.07.2017 to 31.05.2020, the Respondent had benefited by an additional amount of ITC, by an amount of Rs. 9,03,74,981/- including GST @12% on the base amount of Rs. 8,06,91,947/-. The buyers and unit no. wise break-up of this amount was given in Annex-24 to the above said DGAP's Report dated 24.02.2021. This amount is inclusive of Rs. 2,72,720/-(including GST on the base amount of Rs. 2,43,500/-) which was the benefit o....
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....urnished in Table-'D' below:- Table-'D' (Amount in Rs.) S.No. Category of Customers No. of Unit Area (in Sqft.) Benefit to be passed on as per Anne-24 Benefit Passed on by the Respondent (Excess)/Shortage of Benefit (profiteering) Remark A B C D E F G=F-E H 1. Applicant No.1 1 2400 2,72,720 - 2,72,720 As per Annex-27 of the Report dtd. 24.02.2021 2. Buyers other than Applicant No. 1 245 4,97,303 5,25,26,163 12,28,08,945 (7,02,82,782) As per Annex-28 of the Report dtd. 24.02.2021 3. 135 2,85,492 3,49,98,753 3,20,83,943 29,14,810 As per Annex-29 of the Report dtd. 24.02.2021 4. 14 27,661 25,77,345 - 25,77,345 Respondent passed on benefit of Rs. 71,09,847/-. However, the Buyers replied that no benefit received. As perAnnex-30 of the Report dtd. 24.02.2021. 5. 80 1,54,092 - - - No Consideration received during 01.07.2017 to 31.05.2020. 6. 87 1,96,640 - - - Unsold Flats 7. 17 10,958 - - - Unsold Commercial Shops Total 579 11,74,546 9,03,74,981 15,....
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....od 01.07.2017 to 31.05.2020. Profiteering, if any, for the period post May, 2020, has not been examined as the exact quantum of ITC that will be available to the Respondent in future cannot be determined at this stage, when he is continuing in availing input tax credit in respect of the said project. 26. In view of the above findings, the Section 171(1) of the Central Goods and Services Tax Act, 2017, requiring that "any induction 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", has been contravened by the Respondent. 27. The above Report was carefully considered by this Authority and a Notice dated 08.03.2021 was issued to the Respondent to explain why the Report dated 24.02.2021 submitted by the DGAP should not be accepted and his liability for profiteering in violation of the provisions of Section 171 of the CGST Act 2017 should not be determined and penalty under section 171 (3A) of the CGST Act 2017 read with Rule 133 (3)(d) of the CGST Rules 2017 should not be imposed. The Respondent was directed to file his reply to the allegations levelled in the afores....
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....he expenses done pre-GST and post GST. In pre-GST period only 1 year and 3 months ratio had been taken whereas in post-GST period 3 years cumulative ratio was drawn. Business expenses varied during a span of time and did not remain constant and therefore that ratio would give false escalated figures. The calculations done by the DGAP had also added profiteering for difference of ITC availed on services which were neutral in both the periods (General rate on services increased from 15% to 18%, however it was not a benefit to the Respondent). (g). The profiteering should have been calculated only on the ITC availed on goods by him in post GST period as the such availment of ITC on goods was not available in pre-GST period and became available in post GST. In respect of ITC on services, it was available in pre-GST as well as post GST period therefore it was neutral so far as profiteering was concerned. 28. The Applicant No. 1 vide his submission dated 23.08.2021 has stated that the Respondent has charged 12% GST instead of 5% GST rate on his flat from him. 29. The above said submissions dated 05.07.2021 and 23.08.2021 of the Respondent and Applicant No. 1 respectively w....
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....on the basis of the turnover i.e. the cost realized by him from the buyers. Moreover, the benefit is to be passed on the additional ITC proportionate to the payment made by a buyer and hence the above ratios are relevant. Therefore, the above claim of the Respondent cannot be accepted. It is also submitted that the increase in the cost of inputs and input services may be a factor for determination of price but this factor is independent of the output GST rate. As there is no cost escalation clause in the agreement entered by the Respondent with the home buyers, the increase in cost, if any is a kind of business risk which must have been factored in by him at the time of entering into agreements. The Respondent cannot claim to set off such increase in his cost with the benefit of input tax credit which is the sacrifice of precious tax revenue made from the kitty of the Central and the State Governments and required to be passed on to the end consumers who bear the burden of tax. (iv). Upon contention mentioned at para 27 (1) supra:- In the erstwhile pre-GST regime, various taxes and Cesses were being levied by the Central Government and the State Governments, which got subs....
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....e vide above said submissions by the Respondent as well as the Applicant No. 1 have already been dealt vide DGAP's Report dated 24.02.2021. 32. In the interest of natural justice, hearings on 11.04.2022, 08.06.2022 and 03.08.2022 were granted to the Respondent and the interested parties wherein the Respondent and the Applicant No. 1 have re-iterated their arguments made by them vide their earlier submissions which have already been taken on record. 33. The Authority has carefully considered the Reports of the DGAP, the submissions filed by the Respondent and the other material placed on record including submissions made during hearings. The Authority finds that the Applicant No. 1 had filed a complaint against the Respondent alleging that the Respondent had not passed on the benefit of ITC to him by way of commensurate reduction in price on the purchase a flat in the "ATS Rhapsody" Project which was executed by the Respondent at Plot No. GH12/1, Sector-1, Village Bisrakh, Greater Noida, Uttar Pradesh. The said complaint was examined by the Standing Committee on Anti-Profiteering and forwarded to the DGAP for detailed investigation on 03.06.2020, who vide his investigation....
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...., the same cannot be accepted. 35. 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 to pass on to the flat buyers/recipients. The above ratios had been computed by the DGAP based on the data/details provided by the Respondent which have been duly verified from his Service Tax, VAT and GST Returns filed by them for the period April 2016 to June 2017 and July 2017 to May 2020 respectively. The DGAP has taken into consideration the ITC of various taxes/cesses (Service Tax/ Cess/ CENVAT/ VAT/ GST), during the pre GST and GST periods, as available to the Respondent, as per the verifiable records/ assessed statutory Returns of the Respondent as submitted by the Respondent. Hence, the amounts considered in the Tables '13' and Q' in the DGAP's Report, as reproduced above, are established to be correct. Since, the ratios calculated by the DGAP are based on the factual record submitted by the Respondent/obtained by the DGAP; ....
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....hereby such amount of Rs.15,48,92,888/- was passed on whereas the DGAP has calculated amount of Rs. 9,03,74,981/- in scientific manners as mentioned in the Annexure-24 of said Report. Hence, this Authority determines that the Respondent has realized an additional amount of Rs. 9,03,74,981 /- which includes both the profiteered amount @ 5.69% of the taxable amount (base price) and GST @ 12% on the said profiteered amount from the 395 buyers/recipients [including the amount of Rs.2,72,720/- (including GST @12%) from the Applicant No. 1] during the period from 01.07.2017 to 31.05.2020 which was required to be passed on such home buyers/customers/recipients of supply of his impugned project. 39. The details of eligible buyers to whom supply was made by the Respondent in his impugned Project and from whom additional amount on account of benefit of ITC had been realized by the Respondent during the aforesaid period along with details of such additional amount is given in Annexure-'A' to this Order. 40. Since, all the home buyers of supply are identifiable as per the documents placed on record therefore, the Respondent is directed to pass on the above said profiteered amount alo....
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.... Name of Respondent M/s ATS Township Pvt. Ltd., ATS Tower, Plot No.16, Sector 135, Noida, Uttar Pradesh-201305, for his Project "ATS Rhapsody", situated at Plot No. GH12/1, Sector-1, Village Bisrakh, Greater Noida, Uttar Pradesh and amount of profiteering Rs. 9,03,74,981/-, so that the concerned home buyers/shop buyers/ recipients of supply can claim the benefit of ITC, if not passed on. Home buyers/shop buyers/ recipients of supply may also be informed that the detailed Order is available on this Authority's website www.naa.gov.in. 44. Contact details of concerned Jurisdictional CGST/SGST Commissioner may also be advertised through the said advertisement. A report in compliance of this Order shall be submitted to this Authority and the DGAP by the Commissioners CGST /SGST within a period of 4 months from the date of receipt of this Order. 45. The present investigation has been conducted up to 31.05.2020 only. However, the Respondent is liable to pass on the benefit of ITC 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 o....
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....Total Agreement Value (Excluding Taxes and non- taxable items like IFMS etc.) (in Rs.) Demand raised and Advances received Post GST from 01.07.2017 to 31.05.2020) (Excluding Taxes) (in Rs.) Benefit (including GST 12%) to be passed on by the Respondent Benefit claimed to have been passed on By the Respondent Profiteering Amount to be passed on, if have not been passed on A C D E F-E 6.56% and GST@12% G H 1 CHAITALI KUMARI 1022 7,539,316 2,141,795 157,362 541,099 157,362 2 MR. ANIL KUMAR 1032 7,147,235 2,024,171 148,720 512,959 148,720 3 MR. SUDHIR ADHIKARI 1114 6,782,800 1,914,840 140,687 486,804 140,687 4 KUMAR NISHANT 1172 5,858,259 932,103 68,483 420,449 68,483 5 PRABHAKAR SHYAM 1174 5,858,259 932,103 68,483 420,449 68,483 6 NITIN PANDEY 2023 7,539,589 2,141,877 157,368 541,119 157,368 7 ANIL KUMAR SHAHI 4091 7,341,785 984,300 72,318 526,922 72,318 8 MR. ANUP PALIWAL 5121 6,865,938 1,939,781 142,520 492,771 142,....
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....WILLIAM 2051 7,048,482 2,054,545 150,952 505,872 150,952 35 MR. ASHISH KUMAR GOEL 5181 6,781,964 1,914,592 140,669 486,744 140,669 36 MR RAJENDER WANCHOO 7092 7,789,643 1,276,393 93,779 559.065 93,779 37 MRS. POOJA SINGH 4041 9,628,920 2,708,676 199,012 691,071 199,012 38 MR. SUDHIR KUMAR 7051 9,077,232 2,603,170 191,260 651,476 191,260 39 MRS.PARUL GUPTA 7062 9,015,652 2,584,696 189,903. 647,056 189,903 40 MR. SUSHANT GIRDHAR 1112 6,781,964 1,914,589 140,669 486,744 140,669 41 MR. SUSANTA KUMAR SWAIN 2121 6,781.968 1,914,590 140,669 486,744 140.669 42 MR VIKAS KUMAR 1043 6,833,880 1,990,165 146,221 490,470 146,221 43 MR. GAURAV ARORA 1053 7,077,270 2,003,181 147,178 507,938 147,178 44 MRS. MEENAKSHI SAHANI 1192 6,697,991 1,889,397 138,818. 480,717 138,818 45 MR.KAPIL GOSWAMI 2041 6,865,938 1,939,781 142,520 492,771 142,520 46 MR. GAURAV MARKAN 2033 5,666,843 450,588 33,106 406,711 ....
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.... 6,949,911 3,274,955 240,617 498,797 240,617 73 MR. ANKUR SINGHAL 2173 6,001,013 2,380,641 174,910 430,695 174,910 74 MRS. PRANITA JAIN 2031 7,033,554 3,416,776 251,037 504,801 251,037 Page 1 of 5 75 DR. PRAMOD KUMAR 2083 6,781,964 1,914,589 140,669 486,744 140,669 76 MR. HIMANSHU SHANKAR 2151 6,781,964 3,190,981 234,448 486,744 234,448 77 MR. MOHIT SAXENA 6081 8,909,286 3,403,714 250,078 639,422 250,078 78 MR. SACHIN GOEL 1081 6,781,964 3,190,980 234,448 486,744 234,448 79 MR. JITIN BHASIN 1093 6,835,147 3,217,570 236,401 490,561 236,401 80 MR. YOGI ANAND 2183 6,781,964 3,829,176 281,337 486,744 281,337 81 MRS. KUSUM GARBYAL 4102 9,077,232 3,470,892 255,013 651,476 255,013 82 MRS. SUNITA PATHANIA 4111 9,133,214 3,493,284 256,659 655,494 256,659 83 MR. KRISHNA CHANDRA PALO 1101 6,781,964 3,190,980 234,448 486,744 234,448 84 MR. SHASHANK PANDEY 1123 6,781,964 3,190,980 234,448 486,744 ....
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....H KUMAR SHARMA 7152 8,909,286 3,403,716 250,078 639,422 250,078 111 MR. DINESH SHARMA 1264 6,865,938 3,232,970 237,533 492,771 237,533 112 MR ANSHU ABHIRAM 2061 7,285,804 3,442,900 252,957 522,905 252,957 113 MR. TUSHAR GUPTA 1143 6,371,357 2,790,662 205,036 388,550 205,036 114 MR. AMARPREET SINGH 7032 9,506,875 3,802,752 279,396 576,153 279,396 115 MR. GANESH PADMANABHAN 2104 6,705,446 2,682,179 197,065 406,376 197,065 116 MRS. MUSARRAT HUSSAIN 3071 9,052,589 4,526,295 332,556 557,674 332,556 117 MR. ABHILASH AGARWAL 6032 9,506,875. 3,802,752 279,396 576,153 279,396 118 MR. SIDDHARTHA MUKHOPADHYAY 1183 6,856,875. 3,428,440 251,894 422,409 251,894 119 MR. SANDEEP KUMAR 1031 6,416,767 2,861,800 210,262 391,831 210.262 120 MR. AVISHEK MOHANTY 7021 9,805,852 3,922,340 288,182 594,271 288,182 121 MR.TARAN DHINGRA 1161 7,046,161 3,523,080 258,848 434,070 258,848 122 MR.SHAILENDRA KUMAR DAVE 2034 6,....
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....,394 188,999. 389,742 188,999 148 MR.FALAK ARORA 3101 9,052,589 4,526,295 332,556 557,674 332,556 149 MR SANTOSH KUMAR JAIN 6151 9,052,589 3,621,036 266,045 548,621 266,045 150 MRS PREETI JAIN 6161 9,052,589 3,621,036 266,045 548,621 266,045 151 MR SANDEEP BHARDWAJ 6012 9,464,611 3,785,844 278,154 573,591 278,154 152 MR.CHANDRA BOSE BHARDWAJ 6011 9,464,611 3,785,844 278,154 573,591 278,154 153 MR. KEWAL KRISHAN MALHOTRA 2162 5,815,807 1,792,539 131,701 347,122 131,701 154 MRS. PRIYASTU SHARMA 3012 8,780,911 4,048,605 297,459 537,519 297,459 155 MR. RISHI BHATIA 5114 5,834,732 2,027,249 148,946 350,540 148,946 156 MR. SATINDERJEET SINGH GILL 1263 6,771,696 3,385,850 248,7651 417,163 248,765 Page 2 of 5 157 DR. MANOJ AGGARWAL 3082 8,144,018 3,788,082 278,318 498,863 278,318 158 MR. RAJ KUMAR UPADHYAY 2064 6,790,625 2,716.251 199,568 411,538 199,568 159 MRS. RAMBHA DEVI 3121 8,144,018 3,617,724 265,....
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....5,115 287,651 482,372 287,651 185 MR. MAHIM MOHAN 3081 9,052,589 4,526,295 332,556 557,674 332,556 186 MR. PREM KUMAR 1193 6,686,518 3,343,259 245,636 411,915 245,636 187 MR. RAJESH SINGH 2112 6,298,482 2,059,428 151,310 377,112 151,310 188 MR SIDHARTH JAIN 3091 9,099,911 4,549,955 334,294 560,589 334,294 189 MR RAHUL RATTA 1051 7,041,192 3,520,596 258,665 433,764 258,665 190 MR. ASEEM MEHTA 1104 7,169,196 3,584,600 263,368 441,650 263,368 191 DR. CHIRAG GUPTA 6061 9,445,830 3,778,332 277,602 572,453 277,602 192 MRS. SNEH LATA GUPTA 3092 8,314,375 3,589,331 263,715 506,518 263,715 193 MR VIKAS CHANDRA 1181 7,150,268 3,575,135 262,672 440,483 262,672 194 MR. AMIT GIRI 2184 6,885,268 2,754,108 202,350 417,273 202,350 195 MR. RAJESH KUMAK 4151 9,450,089 1,890,018 138,863 553,775 138,863 196 MR. AMRESH KUMAR 5251 7,235,446 3,617,725 265,801 445,731 265.801 197 MR. VIKHYAAT BANSAL 4141 ....
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....NIL KUMAR 3031 9,404,661 3,761,864 276,392 569,958 276,392 223 MR. APOORV BINJOLA 2032 6,887,984 2,755,192 202,429 417,438 202,429 224 MR. KARAN GHAI 3021 9,902,160 4,951,080 363,766 610,011 363,766 225 MR. SANJAYA AGARWAL 3122 9,393,304 3,757,321 276,058 569.269 276,058 226 MR. RAJIV KAPAHI 2013 7,253,334 3,626,665 266,458 446,833 266,458 227 MRS. SONAKSHI AGARWAL 7182 7,852,000 380,952 27,989 448,263 27,989 228 MS. RIMJHIM WAHAL 2213 6,894,732 3,447,365 253,285 424,716 253,285 229 MRS. SANGEETA CHOPRA 4161 9,222,946 1,844,590 135,526 540,500 135.526 230 MR. SHARAD CHANDRA GUPTA 5044 7,150,268 3,575,135 262,672 440,483 262,672 231 MR. DEEPAK KUMAR KATIYAR 7231 9,563,661 3,825,464 281,064 579,594 281,064 232 MR. GURMEET SINGH 1013 7,074,553 3,537,275 259,891 435,819 259,891 233 MR. ANSHUL GUPTA 5113 7,022,500 2,809,000 206.383 425,590 206,383 234 MR HARUN RIAZ 5043 6,572,946 2,373,643 174,3....
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.... 286,302 260 MR. ARJIT RASTOGI 3152 9,505,000 4,752,500 349,176 332,675 349,176 261 MR. ANUPAM KUMAR 6182 9,408,750 3,763,500 276,512 263,445 276,512 262 MR. RAJEEV KANT SHARMA 3011 10,196,800 5,098,400 374,590 356,888 374,590 263 MR. SHASHANK GUPTA 1262 7,285,000 3,642,500 267,622 254,975 267,622 264 MR. YASHU MARWAHA 1243 6,565,000 3,282,500 241,172 229,775 241,172 265 MR SYED SAROSH AKBAR NAQVI 2172 6,855,000 2.742.000 201,460 191,940 201,460 266 MR. RANDHIR MARWAH 5054 6,614,000 2,645,600 194,378 185,192 194,378 267 MR. SATYA PRAKASH TYAGI 1011 7,066,750 3,533.375 259,604 247,336 259,604 268 MR. SAKIB AHMAD 3172 8,785,000 3,852,500 283,051 269,675 283,051 269 MR. HARI MOHAN DUBEY 5123 6,999,000 2,799,600 205,692 195,972 205,692 270 MRS. SNEHLATA PANDIT 7011 10,016,200 4,006,480 294,364 280,454 294,364 271 MR. APOORV MITTAL 5272 6,655,000 3,055,252 224,475 213,868 224,475 272 MR MANAS BISHT....
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....,750 2,493,000 183,166 174,510 183,166 298 MRS. NEELAM JAIN 7192 10,140,550 4.056.220 298,019 283,935 298,019. 299 MR GURJIT SINGH CHANAE 6202 8,474,700 2,450,370 180,034 171,526 180,034 300 MR. KUMAR ASIT 2142 7,516,750 3,006,700 220,908 210,469 220,908 301 MR. DHEERANDER KUMAR 4172 10,105,000 4,042,000 296,974 282,940. 296,974 302 MR. ABHISHEK SHARMA 4192 8,474,700. 2,450,370 180,034 171,526 180,034 303 MRS VANI NARAYAN 3041 10,705,000 5,352,500 393,259 374,675 393,259 304 DR. ACHYUT KUMAR SINGH 2251 6,645,000 2,872,500 211,048 201,075 211,048 305 MRS. BALJEET KAUR BEDI 7002 14,476,119 7,527,582 553,067 526,931 553,067 306 MR. RAFIQ SINGH 1191 7,455,000 3,727,500 273,867 260,925 273,867 307 MS. PUJA KUMARI 1251 7,205,000 3,602,500 264,683 252,175 264,683 308 MR. PRABIR KUMAR SINGH 4191 8,836,050 2,811,720 206,583 196.820 206,583 309 MR. PRATUL ARORA 4211 10,040,550 4,016,220 295,080 281,1....
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....7,428,600 2,228,580 163,738 156,001 163,738 335 MR. SAURABH KACHRU 5024 8,075,300 3,230,120 237,323 226,108 237,323 336 MR SAROSH ASIF SAYYAD 6201 8,345,150 2,470,820 181.536 172,957 181,536 337 MRS. VANDANA KUSHWAHA 2244 7,545,000 3,018,000 221,738 211.260 221,738 338 MR. NAVEEN BHARDWAJ 4221 9,005,000 2,989,255 219,627 209,248 219,627 339 MR. RUPESH SINGHAL 4231 9,635,000 2,890,500 212,371 202,335 212,371 340 MR. PANKAJ PRIYADARSHI 7251 9,540,000 3,816,000 280,369 267,120 280,369 341 MRS MEENAKSHI SURI 6042 7,920,000 2,304,000 169,279 161,280 169,279 342 MR VAIBHAV GUPTA 2212 5,940,000 2,407,500 176,884 168,525 176,884 343 MR NEERAJ CHAWLA 7261 9,629,250 2,888,775 212,244 202,214 212,244 344 MRS SONAL SHARMA 2241 7,547,000 3,773,500 277,247 264,145 277,247 345 MRS. ASTHA GUPTA 3002 10,500,000 3,750,000 275,520 262,500 275,520 346 MR.ANURAG KUMAR SINGH 3202 9,850,774 4,925,386 361,878 344,....