Adjudication Order in respect of i) Mr. Atul Kumar Agarwal, ii) Surya Medi Tech Ltd. iii) Archit Hotels and Resorts Pvt. Ltd. iv) Zarf Infra Development Pvt. Ltd. v) HSI Infotech Pvt. Ltd. vi) Novalty Enterprises Pvt. Ltd and vii) Zoom Building Materials & Products Pvt. Ltd [SAT Appeal No.247/2017]