Investigation proceedings for fake input tax credit cannot be quashed despite alleged procedural deficiencies in GST cases

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....The HC dismissed petitioners' challenge to investigation proceedings concerning large-scale tax evasion through fraudulent input tax credit under HPGST/CGST Act. The court held that Cr.P.C provisions apply to GST Act proceedings absent contrary provisions, citing Radhika Agarwal v. Union of India. Petitioners' contention that investigation was improper because officials failed to contact Delhi GST authorities was rejected. The court found that discovering non-existent entities at invoice addresses sufficiently established prima facie case of fake invoices. Following Mukesh Singh precedent, the court ruled investigation validity is not vitiated merely because departmental officials conducted it. The HC emphasized that while exercising inhere.........