Mention Of Branches On Invoice Which Does Not Exist

1. Is it legal for a company who does not have branches in other countires to mention branches in other countries in the invoice which they send to their clients. 2. FACT: In the Certificate OF IMPORTER_EXPORTER CODE . The branches are shown as nil. 3. Apart from that,in the FORM D ( MAHARASHTRA SHOPS AND ESTABLISHMENTS ACT 1948) ,the address which is mentioned does not match with the address of operation of the company neither with the address present in the Certificate of Incorporation. 4. Lastly they send invoices from two different company names to the same client in the same year. One is PVT LTD and second must be on sole propertership as it is not PVT LTD 5. Invoices of both the companies have the same address ,the same website name and the same foreign branches which does not exist in reality. Is this legal and if not what laws of Indian penal does it break.