Mis-Match of Invoice details with details available with mobile Squad violates Rule 138: HC

Ranchi Carrying Corporation Vs Additional Commissioner Grade-2 (Allahabad High Court) By the impugned orders the authorities below have rejected the claim of the petitioner on the ground that the details mentioned in the invoices at serial nos.1 to 9 are not matching with the verifying sheets available with the mobile squad. This much is also clearly reflected from the record that the petitioner has transported the goods in violation of Rule 138. The findings have been recorded by the authorities below that it was fraudulently done and the penalty was also levied on the petitioner. Learned cou...