Fake Supplier Addresses Indicate Prima Facie GST Evasion: Himachal Pradesh High Court Refuses To Quash Complaint

The Himachal Pradesh High Court has refused to quash a complaint under Section 69 of the CGST Act, stating that "fake supplier addresses indicate prima facie GST evasion." The court observed that when officials visited the addresses provided in invoices and found no such entities, it was sufficient to infer that the invoices were fake. This decision emphasizes that the presence of fictitious supplier addresses is a strong indicator of fraudulent activities aimed at evading Goods and Services Tax, empowering tax authorities to pursue criminal complaints in such cases.